Whether Proper Officer has jurisdiction to issue SCN with respect to the applicant whose taxable turnover is less than threshold limit?
Proper Officer has jurisdiction Case Title Kishor Kumar Arora vs Union of India & Anr Court Delhi High Court Honorable Judges Justice Rajiv Shakdher and Justice Tara Vitasta Ganju Citation 2022 (5) GSTPanacea 350 HC Delhi W.P.(C) 10343/2021 & CM APPLs. 31842/2021, 14102/2022 Judgement Date 26-May-2022 Council for Petitioner Mr. J.K Mittal and Vandana Mittal […]