2024 (1) TMI 1345 - HC - GST

Issuance of two SCNs for the same period - petitioner has approached this Court on the ground that for the same tax period, there cannot be 2 two such show cause notices - HELD THAT - Having regard to the projections made, it is observed that till the next date of listing, there shall not be any coercive action in terms of the impugned Show Cause Notice.

Summary

The petitioner challenged two show cause notices issued for the same tax period under CGST/AGST Act, 2017. The High Court directed the Finance and Taxation Department to provide instructions and listed the case for further hearing on 02.02.2024. No coercive action to be taken until then.