If tax liability including interest has been paid subsequently SCN cannot be issued
Last updated: 15 March 2024
Court :
Telangana High Court
Brief :
The Hon'ble Telangana High Court in the case of Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax [Writ Petition 298 of 2024 dated February 28, 2024], held that if the taxpayer clears all the tax liability along with interest at any day, prior to the issuance of show cause notice, they would not liable for any further additional taxes by way of penalty or interest and the proceedings will be considered concluded.
Citation :
Writ Petition 298 of 2024 dated February 28, 2024
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Bimal Jain
Published in GST
Views : 148
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