Writ Against Intimation of Tax Ascertainment Under Section 73(5) is Premature Without SCN: Karnataka High Court
The Karnataka High Court recently ruled that a writ petition challenging an intimation of tax ascertainment under Section 73(5) of the CGST/KGST Act, 2017, is premature if no Show Cause Notice (SCN) under Section 73(1) has been issued. The court …