Supreme court has held that issue of second SCN on same cause of action is not permissible and that there was no error on Tribunal ‘s order setting aside demand under second SCN. In view of provisions of section 73 or 74 of the act it appears that issue of second SCN by the proper officer on the same ground amount to review of its earlier order.

2024年6月12日 · Provisions in respect of raising show cause notice ( SCN ) demanding tax, interest and penalty have been made in section 74 of the act. Under any of the following situations, the appropriate official may issue an adjudication notice under GST to …

2024年5月23日 · Issuance of Show cause Notice, & order and payment of penalty with the process involved under Section 73 and Section 74 of the CGST Act 2017.

2024年10月11日 · The practice of issuing a single Show Cause Notice (SCN) for multiple assessment years under the GST framework has raised concerns. While the GST department finds it convenient, combining multiple years in one SCN can lead to legal and procedural difficulties for both the department and taxpayers.

2022年3月2日 · Supreme court has held that issue of second SCN on same cause of action is not permissible and that there was no error on Tribunal ‘s order setting aside demand under second SCN. In view of provisions of section 73 or 74 of the act it appears that issue of second SCN by the proper officer on the same ground amount to review of its earlier order.

2024年4月16日 · SCN – Sec 129. Basis of issue – Non compliance of provisions during movement or storage of goods; Time limit for issue of SCN – 7 days of detention of goods or conveyance; Time limit for issuance of order – 7 days of issuance of SCN

2022年11月3日 · SCN under GST: GST Law has provision for issuance of SCN under various sections. But GST department many a times issues SCN without keeping basic principles in mind. Therefore, our observations on the basis of various High Courts’ decisions in different circumstances, are as follow: 1. SCN should contain the material particulars / information:

2024年10月9日 · According to the GST Department, a single SCN can be issued for multiple assessment years as there is no explicit prohibition under Section 73 of the Act 2017. However, the taxpayers argue that issuing a SCN for multiple …

2024年9月18日 · A Show Cause Notice (SCN) is a critical instrument in the Goods and Services Tax (GST) framework in India. It serves as a formal communication from the GST authorities to taxpayers, requiring them to explain or justify their actions that may be in violation of GST laws.

2023年12月18日 · Navigating the intricacies of Show Cause Notices (SCN) under the Goods and Services Tax (GST) regime is crucial for businesses. This presentation delves into the redressal of issues related to SCNs, encompassing procedures, key judgments, and the implications of SCN issuance. Redressal of issues on Show Cause Notice (SCN) under GST