Order U/S 75(6) Of GST Act Must Be Self-Contained, Mere References To SCNs Is Not Sufficient: Allahabad High Court
Upasna Agrawal
28 April 2025 6:30 PM IST
The Allahabad High Court has held that order under Section 75(6) of the Goods and Service Tax Act, 2017 must be self-contained and mere reference to previous show cause notices is not sufficient. Section 75 of the GST Act is a general provision relating to determination of tax. Section 75(6) of the GST Act provides that “the proper officer, in his order, shall set out the...
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