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PROCEDURE FOR DELIVERY OF SCN TO BE FOLLOWED (MANDATORY to be followed)

 HIGH COURT JUDGEMENT PROCEDURE FOR DELIVERY OF SCN TO BE FOLLOWED (MANDATORY to be followed)  (Madhya Pradesh HC – Ram Prasad Sharma Vs Chief Commissioner) Facts – The Petitioner had received Show Cause Notice (SCN) to their e-mail address which was not uploaded on the GST portal [Rule 142(1) of CGST Rules]. Contention – The …

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