A Single SCN Cannot Be Issued for Multiple Periods

By: Admin
October 08, 2024
Categories: Important Pronouncements
4 Min Read

The Hon’ble Madras High Court in the case of M/s. Uno Minda Limited (Seating Division) v. The Joint Commissioner of GST and Central Excise [Writ Petition No. 27776 of 2024] has ruled that Show Cause Notices (SCNs) cannot be issued for multiple assessment years (AYs) in a single notice. The Court directed the splitting of SCNs for each AY, allowing the Petitioner to benefit from the upcoming Amnesty Scheme in November 2024, which will waive interest and penalties on tax liabilities.

Key Observations:

The Petitioner had been accused of misclassifying two-wheeler seats under the wrong Customs Tariff Heading (CTH), resulting in short payment of GST.

The Court held that SCNs for different AYs should be issued separately, aligning with the principle that each assessment year has its own limitation period.

The Petitioner agreed to pay the tax liability under separate SCNs and avail of the benefits of the Amnesty Scheme.

This ruling emphasizes the need for individual SCNs for each financial year, upholding the statutory limitation periods under the GST law.

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