Tag: GST | Adjudication

GST Rulings, ,

HC quashes GST notice & order for non-quantification of interest in notice

The show cause notice issued to the Petitioner did not quantify the proposed demand of interest. However, the interest demand was quantified in the order-in-original. The Petitioner contended that, unless interest was demanded in the notice, it cannot form part of the order-in-original. Reliance was placed on Section 75(7) of the CGST Act, 2017, which […]

GST Rulings, ,

Is issue of GST scrutiny notice compulsory before SCN?

Upon fulfilment of two conditions: (i) selection of returns for scrutiny; and (ii) the discovery of discrepancies on such scrutiny; there is an obligation on the proper officer to issue a notice in Form GST ASMT-10 for scrutiny of returns. However, on closely examining both Sections 61 and 73 of the CGST Act, there is no indication in either provision that scrutiny of returns and the issuance of Form GST ASMT-10 constitute a mandatory pre-requisite for adjudication.