SVLDR Scheme eligibility for second show-cause notice after cut-off date: rejection upheld, but late appeal permitted

SVLDR Scheme eligibility for second show-cause notice after cut-off date: rejection upheld, but late appeal permittedCase-LawsGSTEligibility to avail the SVLDR Scheme for a second show cause notice issued after the Scheme’s prescribed cut-off date was the

SVLDR Scheme eligibility for second show-cause notice after cut-off date: rejection upheld, but late appeal permitted
Case-Laws
GST
Eligibility to avail the SVLDR Scheme for a second show cause notice issued after the Scheme's prescribed cut-off date was the dominant issue. The Court held that mere cross-reference to an earlier notice, or reliance on documents from it, does not render the later notice a continuation of the earlier proceedings; the later notice was an independent demand

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