SCN and Form GST REG 31 liable to be set aside when SCN lacks officer details issuing SCN and supporting documents and is not in compliance with Rule 21A of the CGST Rules
Last updated: 17 June 2024
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Rajkumar Singhal v. Goods and Services Tax Network [W.P. (C) NO. 3773 OF 2024 dated March 14, 2024] allowed the writ petition and set aside the Show Cause Notice ("SCN") and Form GST REG 31 on the ground that the SCN lacks details of the officer issuing SCN and supporting documents and Rule 21A of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") has not been complied with for issuance of Form GST REG 31.
Citation :
W.P. (C) NO. 3773 OF 2024 dated March 14, 2024
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Bimal Jain
Published in GST
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