Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication

Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication https://www.taxtmi.com/article/detailed?id=11247 An adjudicating authority cannot rely on or decide a matter on allegations that were not specified in the original show-cause notice; where an SCN is vague or cryptic and the final order rests on fresh allegations not disclosed in that SCN, the taxpayer is deprived of a meaningful opportunity to respond and the proceedings violate the principle of natural justice. en-us Mon, 27 Mar 2023 09:12:02 +0530 Mon, 27 Mar 2023 09:12:02 +0530 TaxTMI RSS Generator Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication https://www.taxtmi.com/article/detailed?id=11247 An adjudicating authority cannot rely on or decide a matter on allegations that were not specified in the original show-cause notice; where an SCN is vague or cryptic and the final order rests on fresh allegations not disclosed in that SCN, the taxpayer is deprived of a meaningful opportunity to respond and the proceedings violate the principle of natural justice. Articles Goods and Services Tax - GST Mon, 27 Mar 2023 09:12:02 +0530 https://www.taxtmi.com/article/detailed?id=11247