Challenge of SCN vires of Rule 31 A of CGST Rules:  Sikkim HC stays SCN [Read Order]

By Yogitha S. Yogesh - On October 27, 2023 9:00 am - 2 mins read
Challenge of SCN vires - CGST Rules - Sikkim HC - SCN - TAXSCAN

The Sikkim High Court stayed the show cause notice issued under Rule 31 A of the Central Goods and Service Tax Rules (CGST Rules), 2017 as it is ultra vires of the Constitution of India. Ms Shadhna Pradhan appearing for the petitioner Delta Corp Limited & Anr submitted that all the respondents have been duly…

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