{"id":69919,"date":"2024-09-02T08:27:26","date_gmt":"2024-09-02T02:57:26","guid":{"rendered":""},"modified":"2024-09-02T08:27:26","modified_gmt":"2024-09-02T02:57:26","slug":"tax-liability-determined-via-audit-findings-upheld-despite-irregular-memos-scn-valid","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69919","title":{"rendered":"Tax liability determined via audit findings upheld despite irregular memos; SCN valid."},"content":{"rendered":"<p>Tax liability determined via audit findings upheld despite irregular memos; SCN valid.<br \/>Case-Laws<br \/>GST<br \/>The petitioner challenged the issuance of multiple audit memos determining tax liability beyond the stipulated period u\/s 65(4) of the CGST\/DGST Act. While the multiple audit memos indicating findings and demanding tax payment were irregular u\/s 65(6), the impugned show cause notice (SCN) premised on the audit report findings is within the statutory framework. Any irregularities in issui<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80947\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The petitioner challenged the issuance of multiple audit memos determining tax liability beyond the stipulated period u\/s 65(4) of the CGST\/DGST Act. While the multiple audit memos indicating findings and demanding tax paym<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69919","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69919"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69919\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}