Multiple GST SCNs Valid If Based on Distinct Discrepancies: Madras HC

Radiant Cash Management Services Ltd Vs Commercial Tax Officer (Madras High Court) The Madras High Court held that there is no statutory bar under Section 73 of the CGST Act or Rule 142 of the CGST Rules against issuing multiple Show Cause Notices (SCNs) for the same tax period, provided they relate to distinct discrepancies. In this case, an earlier SCN for FY 2021-22 was quashed, and a fresh SCN was later issued addressing different discrepancies such as unreconciled turnover, exempt supplies, and credit notes, with only minor overlap. The petitioner argued that multiple proceedings for the ...