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

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