If tax liability including interest has been paid subsequently SCN cannot be issued

If tax liability including interest has been paid subsequently SCN cannot be issued https://www.taxtmi.com/article/detailed?id=12425 When a taxpayer pays the full tax liability with interest before a show cause notice is issued, the statutory scheme treats that liability as discharged and bars further penalties or renewed recovery proceedings for that tax; enhanced proceedings tied to fraud, wilful misstatement or suppression arise only where evidence of such misconduct exists and the conditions for the fraud regime are met. en-us Fri, 15 Mar 2024 11:24:16 +0530 Fri, 15 Mar 2024 11:24:16 +0530 TaxTMI RSS Generator If tax liability including interest has been paid subsequently SCN cannot be issued https://www.taxtmi.com/article/detailed?id=12425 When a taxpayer pays the full tax liability with interest before a show cause notice is issued, the statutory scheme treats that liability as discharged and bars further penalties or renewed recovery proceedings for that tax; enhanced proceedings tied to fraud, wilful misstatement or suppression arise only where evidence of such misconduct exists and the conditions for the fraud regime are met. Articles Goods and Services Tax - GST Fri, 15 Mar 2024 11:24:16 +0530 https://www.taxtmi.com/article/detailed?id=12425