Failure to Mention Allegations of Fake Invoice against Assessee is Invalid

Last updated: 04 November 2022
Quick Summary
The Bombay High Court has ruled that a GST notice is invalid if it fails to mention specific allegations of fake invoices against the assessee. The court emphasised that Show Cause Notices must contain all relevant details of alleged incorrect claims or deductions to uphold the principle of natural justice. Consequently, the assessment order and the original notice were set aside, with the department instructed to issue a fresh notice with full particulars.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the case of Archana Textile Corporation Vs. State of Maharashtra and Ors. In Writ Petition No. 11022 of 2022 held that, GST Notice which failed to mention allegations of fake invoices against the assessee is not valid and warned the department to strictly give proper training to the officers. 

Citation :
Writ Petition No. 11022 of 2022

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Bimal Jain
Published in GST
Views : 753
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