SCN certain info

Sir, in the same SCN, whether the proper officer can levy the tax, interest and penalty, if so, kindly provide with relevant sections or rules
Replies (2)
Quick Summary
This discussion clarifies whether a Proper Officer has the authority to impose tax, interest, and penalties within a single Show Cause Notice (SCN). The consensus is yes, they can. Relevant sections of the CGST Act 2017, specifically Sections 50, 73, and 74, support this power.

Yes Proper Officer may levy the tax intt. & Penalty in same SCN under Section 50, Section 73 or 74 of cgst act 2017.
Yes he can. Refer sec 73 & 74

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details