https://www.taxtmi.com/caselaws?id=783754 The dominant issue was whether a subsequent show cause notice (SCN-II), issued after the SVLDR Scheme cut-off, could be treated as a continuation of an earlier notice (SCN-I) so as to confer Scheme eligibility. The HC held that mere reference to SCN-I or use of SCN-I as a relied-upon document did not merge SCN-II with SCN-I; SCN-II "stood on its own legs" because it independently quantified the demand and culminated in adjudication. Consequently, SCNs issued beyond the Scheme deadline could not attract SVLDR benefits, and the rejection of Scheme relief for SCN-II was upheld. The petitioner was, however, permitted to file a statutory appeal against the adjudication order by a specified date. en-us Tue, 16 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783754 The dominant issue was whether a subsequent show cause notice (SCN-II), issued after the SVLDR Scheme cut-off, could be treated as a continuation of an earlier notice (SCN-I) so as to confer Scheme eligibility. The HC held that mere reference to SCN-I or use of SCN-I as a relied-upon document did not merge SCN-II with SCN-I; SCN-II "stood on its own legs" because it independently quantified the demand and culminated in adjudication. Consequently, SCNs issued beyond the Scheme deadline could not attract SVLDR benefits, and the rejection of Scheme relief for SCN-II was upheld. The petitioner was, however, permitted to file a statutory appeal against the adjudication order by a specified date. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783754