high court judgement

Rule 86A Of CGST Rules Should Not Be Used As A Tool To Harass Taxpayer: Gujarat High Court

Rule 86A Of CGST Rules Should Not Be Used As A Tool To Harass Taxpayer: Gujarat High Court

In the case of Samay Alloys India Pvt. Ltd. vs State Of Gujarat, the Gujarat High Court has held that: The power under Rule 86A of the Rules should neither be used as a tool to harass the assessee nor should it be used in a manner which may have an irreversible detrimental effect on …

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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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