GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissed

GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissedCase-LawsGSTA taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-0

GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissed
Case-Laws
GST
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =