SCN issued by State GST Officer challenged on ground of doctrine of 'Rule Against Bias'

Sep 10,2019

Madras HC issues notice in writ petition challenging show cause notice (SCN) issued by State GST Officer as also Circulars 10/2019 and 72/2019 both dated May 31, 2019 issued by Commercial Tax Department; Challenging the SCN on the grounds of violation of legal doctrine of "Nemo judex in causa sua", Petitioner argues that issuance of SCN by a person, who was also the investigation officer amounts to a person becoming a judge in his own cause; Petitioner also challenges the con...

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