{"id":74628,"date":"2025-12-22T07:49:17","date_gmt":"2025-12-22T02:19:17","guid":{"rendered":""},"modified":"2025-12-22T07:49:17","modified_gmt":"2025-12-22T02:19:17","slug":"svldr-scheme-eligibility-for-second-show-cause-notice-after-cut-off-date-rejection-upheld-but-late-appeal-permitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74628","title":{"rendered":"SVLDR Scheme eligibility for second show-cause notice after cut-off date: rejection upheld, but late appeal permitted"},"content":{"rendered":"<p>SVLDR Scheme eligibility for second show-cause notice after cut-off date: rejection upheld, but late appeal permitted<br \/>Case-Laws<br \/>GST<br \/>Eligibility to avail the SVLDR Scheme for a second show cause notice issued after the Scheme&#39;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 <\/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=95286\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s prescribed cut-off date was the<\/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-74628","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74628","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=74628"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74628\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}