https://www.taxtmi.com/highlights?id=63104 Service of SCN - jurisdiction for the audit department to issue a notice called spot memo - it is not clear as to why different wings of the very same department have been issuing notices and summons to the appellants without taking any of the earlier proceedings to the logical end. - it is appropriate for the concerned authority to take the proceedings to the logical end after affording an opportunity of personal hearing to the appellants. - HC en-us Tue, 26 Apr 2022 08:18:02 +0530 Tue, 26 Apr 2022 08:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63104 Service of SCN - jurisdiction for the audit department to issue a notice called spot memo - it is not clear as to why different wings of the very same department have been issuing notices and summons to the appellants without taking any of the earlier proceedings to the logical end. - it is appropriate for the concerned authority to take the proceedings to the logical end after affording an opportunity of personal hearing to the appellants. - HC Highlights GST Tue, 26 Apr 2022 08:18:02 +0530 https://www.taxtmi.com/highlights?id=63104