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The Hon’ble High Court of Karnataka in the case of M/s Veremax Technologies Services Limited held that single SCN cannot be issued for multiple tax periods because particular action must be completed within a designated year, and that same is consolidated in section 73(10) of the CGST Act that prescribes a specific time limit for furnishing annual return for the Financial Year to which the tax due relates.
The Hon’ble Madras High Court in the case of Tvl. Tripathi Packaging granted the Assessee a fresh opportunity to file reply to the Show Cause Notice in case where the Assessee could not provide proper explanation to discrepancy raised as the Assessee was not aware of the proceedings initiated subject to the condition that the Assessee deposits 10% of the disputed tax amount confirmed in the assessment order.
The Hon’ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. held that any defect in the Show Cause Notice would cause violation of principles of natural justice. Hence, the demand was to be set aside and time was to be extended for Assessee to file reply and thereafter in event personal hearing was sought, it would be given.
HC held that demand in order cannot exceed the demand proposed in SCN; directed to treat such order as final SCN.
The Hon’ble Delhi High Court in M/s Neeraj Kumar held that SCN uploaded under the category of “Additional Notices and Order” instead of “Notices and Orders” before the GST portal was redesigned. The demand order was set aside, and the matter was remanded to the adjudicating authority for consideration afresh.
The Hon’ble Himachal Pradesh High Court in the case of M/s. Microtek Himachal Power Products (P.) Ltd. disposed the writ petition and directed that the erroneous order passed with wrong description be treated as SCN and be further adjudicated upon after the filing of reply to the deemed SCN.
About Webinar: Topic How to pick holes in SCN ? with focus on challenging invocation of Section 74 Faculty CA Mohit Gupta Date 5th September, 2024 – Thursday Time 02:30 pm to 3:30 pm Fees Rs. 100/- Content We will…
The Hon’ble Kerala High Court in Kunhalavi N. set aside the order for cancellation of registration, thereby holding that show cause notice not issued in proper form is void in nature in case where the notice was issued in Form GST REG-31 instead of required Form GST REG-17.
The Indian Institute -Delhi (IIT-D) has received a SCN from the DGGSTI, demanding Rs. 120 crore in GST on research grants it received between 2017 and 2022, along with interest and penalties.
A detailed Notes on ‘ Show Cause Notice, Adjudication, Offences, Penalties, Appeals, Revision, Prosecution and Compounding’ by Mr. Shailesh Sheth, Advocate
