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

HomeGSTGST ITC | Proper Officer Has Duty To Prevent Tax Evasion, May...

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

GST

Published on

02/03/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

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

Membership Required

Latest articles

CESTAT Upholds Customs Duty Demand Against Telecom Importers

Customs Seize 788.5 Grams of Cocaine Concealed in Baggage at IGI Airport, Delhi

Taxability of Solar Water Pumping and Rooftop Power Plant Works as Composite Works Contract: GSTAT Admits Departmental Appeal

GSTAT Admits Bharti Airtel’s Appeal on ITC Dispute Involving Section 17(5)(c) and (d) of CGST Act

More like this

CESTAT Upholds Customs Duty Demand Against Telecom Importers

Customs Seize 788.5 Grams of Cocaine Concealed in Baggage at IGI Airport, Delhi

Taxability of Solar Water Pumping and Rooftop Power Plant Works as Composite Works Contract: GSTAT Admits Departmental Appeal

About us

Company

Categories