Assessee must respond to SCN for the case to be adjudicated on merits

Last updated: 20 February 2024

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of Mgs Palace v. State of Uttar Pradesh [Writ Tax No. 1390 of 2023 dated January 03, 2024], held that the satisfaction required to be recorded in terms of Section 61(3) of the Central Goods and Services Tax Act, 2017 ("the CGST Act")/ the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") is primarily subjective. Unless an inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted in the exercise of extraordinary jurisdiction of the Court under Article 226 of the Constitution of India. Thus, the Petitioner is open to responding to the Show Cause Notice for the case to be adjudicated on merits.

Citation :
Writ Tax No. 1390 of 2023 dated January 03, 2024