GST DAILY – 185

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HC directs tax official to issue detailed SCN in case only summary SCN was issued

THE HON’BLE MADRAS HIGH COURT in the case of HDFC SALES PVT. LTD. V/s ASSISTANT COMMISSIONER (ST)(FAC), CHENNAI, decided on 22-12-2023

👉 Issue:-

✔️ Two different SCN on same issue can be clubbed?

👉 TheHon’ble High Court Judgement:-

✔️  Assessee contended that two SCNs were issued on same matter – Summary and first SCN contended as issued by different officers – Summary of second SCN was issued overlapping with first SCN and without signature of authority and without detailed notice – Jurisdiction was also challenged

✔️ HC Considering submissions on issuance of DRC-01 notice twice and overlapping notices besides jurisdiction, assessee directed to raise same before GST authority – Direction was issued to GST authority to issue detailed SCN and to petitioner to file reply considering expiry of time-limit for passing order – Directions were given to department to decide clubbing all issues on overlap of SCN and of jurisdiction

Section 73 of CGST Act, 2017