08/09/2025
The Flawed Practice of Issuing SCNs Under Section 122: The Constitutional, Statutory and Jurisdictional Limits
The Goods and Services Tax (GST) regime in India, governed by the CGST Act, 2017, was enacted to usher in transparency, certainty, and efficiency in indirect taxation. Yet, several procedural ambiguities continue to emerge in its administration, often leading to legally untenable actions by enforcem...