Fresh SCN demanding more GST as compared to original SCN

[Sumeet Tholle]

Sir,

We filed Writ Petition before High Court as GST Tax demand as per order is more the SCN. High Court allowed our WP as quantravention of Sec. 75(7). HC also allowed to issue fresh SCN. Now department issued fresh SCN and demanded more GST as compared to original SCN (and also more than earlier order). Department also covered new points i.e. amounts reflected in IT TDS etc. and increased demand. We are feeling though our WP allowed but it is beneficial to department. Can department take undue benefit of order of High Court & demand more tax as compared to original SCN ? Request for your guidance.

AI Summary

Fresh GST demand notices test the permissible scope of revised show cause proceedings and added grounds in reassessment. Fresh GST demand notices raise the question whether, after a High Court permits issuance of a fresh show cause notice, the department may demand a higher tax amount than the original notice and include new grounds such as amounts reflected in TDS records. The issue concerns the permissible scope of reassessment and the extent of additions allowed in fresh proceedings.