https://www.taxtmi.com/forum/issue?id=118828 Conversion of an SCN issued under Section 74 into proceedings under Section 73 may occur via a corrigendum by the issuing officer, by direction to issue a corrigendum before adjudication, or by operation of Section 75(2) following appellate/tribunal/court conclusions; conversion raises contested issues about the admissible scope of an SCN, electronic DRC 01 constraints, the differing jurisdictional facts of Sections 73 and 74, and the impact on limitation periods and the taxpayer's statutory payment option windows. en-us Thu, 26 Oct 2023 18:30:50 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118828 Conversion of an SCN issued under Section 74 into proceedings under Section 73 may occur via a corrigendum by the issuing officer, by direction to issue a corrigendum before adjudication, or by operation of Section 75(2) following appellate/tribunal/court conclusions; conversion raises contested issues about the admissible scope of an SCN, electronic DRC 01 constraints, the differing jurisdictional facts of Sections 73 and 74, and the impact on limitation periods and the taxpayer's statutory payment option windows. Discussion-Forum GST Thu, 26 Oct 2023 18:30:50 +0530 https://www.taxtmi.com/forum/issue?id=118828