{"id":9684,"date":"2018-01-01T05:58:01","date_gmt":"2018-01-01T00:28:01","guid":{"rendered":""},"modified":"2018-01-01T05:58:01","modified_gmt":"2018-01-01T00:28:01","slug":"issuance-of-scn-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=9684","title":{"rendered":"Issuance of SCN under GST"},"content":{"rendered":"<p>Issuance of SCN under GST<br \/>By: &#8211; CASanjay Kumawat<br \/>Goods and Services Tax &#8211; GST<br \/>Dated:- 1-1-2018<\/p>\n<p>In R.S. Senthilkumar v. Additional Commissioner of S. T., Chennai-II, 2017 (7) TMI 852 &#8211; MADRAS HIGH COURT , where show cause notice issued and adjudication order passed despite the fact on record that assessee already having paid impugned tax with interest. Adjudication order passed by Additional Commissioner without discussion and findings, and rectification application filed with records indicating payment, also dismissed. In counter affidavit of Assistant Commissioner filed the writ petition against adjudication order, Department stated the amount paid by assessee did not match with demand raised by them.<br \/>\nThe High Court held t<\/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\/article\/detailed?id=7800\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Issuance of SCN under GSTBy: &#8211; CASanjay KumawatGoods and Services Tax &#8211; GSTDated:- 1-1-2018 In R.S. Senthilkumar v. Additional Commissioner of S. T., Chennai-II, 2017 (7) TMI 852 &#8211; MADRAS HIGH COURT , where show cause notice issued and adjudication order passed despite the fact on record that assessee already having paid impugned tax with &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=9684\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Issuance of SCN under GST&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9684","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9684","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=9684"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9684\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}