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Identical SCN except for change in period which was already quashed is also liable to be set aside
The Hon’ble Telangana High Court in the case of Glaxosmithkline Consumer Health Care Ltd. V/s. Deputy Commissioner (State Tax) Date of Judgement :25-01-2024
👉 Issue:-
✔️ What about if there are received similar Show Cause Notice except for change in period which was already quashed by HC?
👉 The Hon’ble High Court Judgement:-
✔️ Assessee have manufacturing business, received Show Cause Notice from Revenue Authority alleging tax evasion
✔️ Assessee had received similar Show Cause Notice for previous financial year, which was quashed by High Court via writ petition due to lack of material, information, written complaint or supporting evidence.
✔️ Despite earlier ruling, Revenue Authority issued second, nearly identical Show Cause Notice for subsequent tax period, differing only in financial year, tax rate, and turnover amount.
✔️ High Court quashed second Show Cause Notice, reiterating its earlier judgment that such notices must contain specific details and evidence to support allegations of tax evasion
Section 73 of Central Goods and Services Tax Act, 2017
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