{"id":74253,"date":"2025-10-29T08:29:20","date_gmt":"2025-10-29T02:59:20","guid":{"rendered":""},"modified":"2025-10-29T08:29:20","modified_gmt":"2025-10-29T02:59:20","slug":"second-show-cause-notice-upheld-where-prior-demand-confirmed-but-parallel-proceedings-barred-only-if-identical-liability-and-facts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74253","title":{"rendered":"Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts"},"content":{"rendered":"<p>Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts<br \/>Case-Laws<br \/>GST<br \/>The HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier O-O had confirmed demand based on discrepancies between GSTR-7 and the petitioner&#39;s GSTR-1\/GSTR-3B for 2018-19. The court applied the twofold test for &#8220;same subject matter&#8221;: whether an authority has already proceeded on an identical<\/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=93660\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and factsCase-LawsGSTThe HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier<\/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-74253","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74253","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=74253"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74253\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}