Tax Demand Set Aside as SCN Lacking Invoice-Wise Details Violates Principles of Natural Justice
Tax Demand Set Aside as SCN Lacking Invoice-Wise Details Violates Principles of Natural Justice Issue Whether a tax demand and penalty confirmed under Section 73 based on aggregate mismatch figures are legally sustainable when the Show Cause Notice (SCN) fails to provide invoice-wise or supplier-specific particulars, violating Section 75 of the CGST/UPGST Act, 2017. Facts… Read More »