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 show cause notice may raise new issues, but its scope must align with court directions and limitation rules.
Fresh GST proceedings after quashing of an earlier order for breach of section 75(7) were discussed in relation to whether a new show cause notice may raise a higher demand or add new issues. The discussion stated that the answer depends on the scope of the High Court's liberty, the statutory requirements, and limitation under sections 73 and 74, including the extended period for fraud, wilful misstatement or suppression. A fresh notice was said not to be automatically tied to the earlier notice once both have been quashed.