Tripura HC: Orders insisting demand of GST for different assessment years by issuance of SCN for a single year is invalid

Last updated: 06 September 2021

Save Share

Quick Summary

The Tripura High Court has ruled that issuing separate GST demand orders for multiple assessment years, when the initial Show Cause Notice (SCN) only covered a single year, is invalid. The court agreed with the petitioner that this practice is unlawful. This decision clarifies that tax authorities must issue SCNs for each specific tax period for which demands are raised.

Court :
Tripura High Court

Brief :
In OPC Assets Solutions Pvt. Ltd., Vs. The State Of Tripura, The Chief Commissioner Of State Tax, The Superintendent Of State Tax [WP(C) No.399/2021 dated August 31, 2021], OPC Assets ("the Petitioner") has challenged 5 summary demand orders collectively passed by the Superintendent of Taxes ("the Respondent No.3") on April 23, 2021 raising demands of Central as well as GST and IGST from the petitioner with penalty for the tax periods 2017-18 to 2020-21.

Citation :
WP(C) No.399/2021 dated August 31, 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

142 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments