https://www.taxtmi.com/caselaws?id=440603 Fresh show-cause notices for the same tax period and cause of action are impermissible once the earlier appellate order has attained finality under the GST framework, and a de novo proceeding cannot be used to reopen concluded adjudication. The text also states that interest for March 2020 had to be recalculated under the COVID-19 relaxation notifications, because registered persons above the stated turnover threshold were subject to nil interest for the first 15 days of delay and 9% thereafter, rather than the original 18% rate. The impugned notices were therefore set aside, while any surviving liability was confined to the revised interest computation. en-us Mon, 17 Jul 2023 00:00:00 +0530 Tue, 14 May 2024 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440603 Fresh show-cause notices for the same tax period and cause of action are impermissible once the earlier appellate order has attained finality under the GST framework, and a de novo proceeding cannot be used to reopen concluded adjudication. The text also states that interest for March 2020 had to be recalculated under the COVID-19 relaxation notifications, because registered persons above the stated turnover threshold were subject to nil interest for the first 15 days of delay and 9% thereafter, rather than the original 18% rate. The impugned notices were therefore set aside, while any surviving liability was confined to the revised interest computation. Case-Laws GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440603