Uttarakhand HC Criticizes GST Dept. for Arbitrary Action Against Businesses Prior to Issuance of SCN

The Uttarakhand High Court criticized the GST department for arbitrary actions against businesses prior to the issuance of a Show Cause Notice (SCN). The court emphasized the importance of following due process and providing businesses with an opportunity to be heard. This ruling upholds the principles of natural justice in GST proceedings. It protects businesses from unfair actions by the tax authorities. The court's intervention underscores the need for transparency and adherence to legal procedures by the GST department.