Madras HC directs to treat GST Order Beyond Show Cause Notice as SCN

Tvl. Annai Packs Vs State Tax Officer (Madras High Court) The case of Tvl. Annai Packs vs State Tax Officer presented a significant issue before the Madras High Court concerning the boundaries of tax orders and show cause notices (SCN) under GST law. The petitioner, Tvl. Annai Packs, challenged an order dated December 28, 2023, arguing it extended beyond the issues raised in the original SCN. Background of the Case: The controversy began with a notice in Form ASMT issued on November 30, 2022, followed by an intimation on April 28, 2023. Subsequently, a show cause notice dated August 12, 2023, ...