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Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions - (04 Dec 2025)

GOODS AND SERVICES TAX

Delhi High Court observed that pre-SCN consultation under Rule 142(1A) of the GST Rules, 2017, serves no purpose in large-scale fraud cases involving multiple entities and complex transactions, noting that the mandatory notice process is ineffective in such complicated scenarios.

Tags : CONSULTATION   TRANSACTIONS   GST  

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