Court Rules Corrigendum Issued Six Years Later is a New Show Cause Notice Due to Significant Changes.

Court Rules Corrigendum Issued Six Years Later is a New Show Cause Notice Due to Significant Changes. https://www.taxtmi.com/highlights?id=65154 Validity of SCN - corrigendum issued six years later from original SCN - Having perused both the original SCN and the ‘corrigendum’ issued six years later on 19th January 2000, this Court has no hesitation in concluding that the so-called corrigendum is in fact a fresh SCN since it materially alters the original SCN both in terms of the demand raised as well as the grounds on which the demand was raised. - HC en-us Thu, 18 Aug 2022 16:54:37 +0530 Thu, 18 Aug 2022 16:54:37 +0530 TaxTMI RSS Generator Court Rules Corrigendum Issued Six Years Later is a New Show Cause Notice Due to Significant Changes. https://www.taxtmi.com/highlights?id=65154 Validity of SCN - corrigendum issued six years later from original SCN - Having perused both the original SCN and the ‘corrigendum’ issued six years later on 19th January 2000, this Court has no hesitation in concluding that the so-called corrigendum is in fact a fresh SCN since it materially alters the original SCN both in terms of the demand raised as well as the grounds on which the demand was raised. - HC Highlights Customs Thu, 18 Aug 2022 16:54:37 +0530 https://www.taxtmi.com/highlights?id=65154