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GST ITC | Proper Officer Has Duty To Prevent Tax Evasion, May Issue SCN: Calcutta High Court Refuses To Interfere In SCN But Quashes Order

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The Calcutta High Court has declined to interfere with a show cause notice issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017 holding that a proper officer has duty to prevent tax evasion and may issue show cause notice (SCN) if he has a ‘reason to believe’. The bench of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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