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Informative

Two GST SCN for same AY issued by different Officers, Leading to Non-reply to one SCN: Madras HC directs to Issue Fresh Order

Update / Judgement Date

04 Oct 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

In a GST case involving the issuance of two Show Cause Notices (SCNs) by different officers for the same assessment year, the Madras High Court directed the tax authorities to issue a fresh order after proper coordination between the officers. This case emphasizes the need for proper procedural alignment within tax departments.