Typographical Error in SCN Not Fatal, But Taxpayer Entitled to Fresh Adjudication

Tvl. Sri Prasanna Maruthi Tours and Transport Vs Assistant Commissioner (ST) (Madras High Court) The petitioner challenged an order dated 21.01.2026 confirming GST demands of Rs. 7,19,820, comprising tax, interest, and penalty, pursuant to a Show Cause Notice in Form DRC-01 dated 15.07.2025. The petitioner contended that the notice incorrectly referred to the tax period 2020-21, causing confusion, and asserted that the Input Tax Credit (ITC) claimed was reflected in GSTR-2A and GSTR-2B after tax payment by the supplier, M/s. Rabin Traders. It was also submitted that a prior proceeding initiat...