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
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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.