2024 (5) TMI 179

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..... : Mrs.K.Vasanthamala Government Advocate (Taxes) ORDER Show cause notice dated 28.12.2023 is challenged on the ground that one of the issues raised therein, i.e. difference in output tax liability between GSTR-1 and GSTR-3B returns, was the subject of order dated 23.12.2023. 2. The petitioner states that an order dated 23.12.2023 was issued in respect of difference in output tax liability as b .....

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..... ed pursuant to a scrutiny. She also points out that such notice has been issued by the Deputy Commercial Tax Officer and that it covers three issues. 5. On examining earlier order dated 23.12.2023 and the impugned show cause notice, it is clear that they pertain to assessment period 2018-19. The first issue in the impugned show cause notice is the same issue determined under order dated 23.12.202 .....

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