Articles 22nd Oct 2024
Show Cause Notices (SCNs) are the foundation for carrying out assessments and adjudication in the indirect-tax laws. Right from the pre-GST era to the GST -era, the law on SCNs continue to remain constant albeit differences in the limitation period for issuing a SCN. Though the Revenue has been bestowed with varying degrees of power under the law to carry out adjudicating proceedings through issuance of SCNs in different circumstances that permeates cases of fraud, suppression and wilful-statement, Courts have stepped in at regular intervals to create necessary checks and balances to restrict the tax administration from abusing this power by laying down key propositions from time to time.
Against this backdrop, our Associate Partner Saurabh Dugar & Associate Adhya Manickavelu have co-authored an article ” To club or ‘de’-club- Legality of clubbing Show Cause Notices -An Analysis” published by Taxsutra.
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