https://www.taxtmi.com/article/detailed?id=15921 The Madras High Court held that there is no statutory prohibition under Section 73 or Rule 142 against issuing multiple SCNs for the same tax period when each SCN addresses distinct discrepancies; prior quashed SCNs do not preclude fresh proceedings on separate issues and doctrines like estoppel or res judicata do not rigidly apply to bar such departmental actions within the GST code. en-us Tue, 24 Feb 2026 08:37:10 +0530 Tue, 24 Feb 2026 08:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15921 The Madras High Court held that there is no statutory prohibition under Section 73 or Rule 142 against issuing multiple SCNs for the same tax period when each SCN addresses distinct discrepancies; prior quashed SCNs do not preclude fresh proceedings on separate issues and doctrines like estoppel or res judicata do not rigidly apply to bar such departmental actions within the GST code. Articles Goods and Services Tax - GST Tue, 24 Feb 2026 08:37:10 +0530 https://www.taxtmi.com/article/detailed?id=15921