https://www.taxtmi.com/caselaws?id=784726 A taxable person challenged a GST SCN for AY 2021-22 as barred because an earlier intimation in Form GST DRC-01A had been issued for the same period, invoking lack of jurisdiction and res judicata. The HC held that issuance of more than one SCN for the same tax period is not prohibited where the notices concern different subject matters, and res judicata (including constructive res judicata) arises only where an issue has been necessarily decided in prior adjudication, not from a pre-SCN intimation. The only recognized bar is reopening/revision of an assessment order by a successor without statutory basis. The writ was dismissed, with liberty to submit a reply to the impugned SCN within 30 days. en-us Thu, 18 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784726 A taxable person challenged a GST SCN for AY 2021-22 as barred because an earlier intimation in Form GST DRC-01A had been issued for the same period, invoking lack of jurisdiction and res judicata. The HC held that issuance of more than one SCN for the same tax period is not prohibited where the notices concern different subject matters, and res judicata (including constructive res judicata) arises only where an issue has been necessarily decided in prior adjudication, not from a pre-SCN intimation. The only recognized bar is reopening/revision of an assessment order by a successor without statutory basis. The writ was dismissed, with liberty to submit a reply to the impugned SCN within 30 days. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784726