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OFFICE MEMORANDUM F. NO. 757/FOLLOW-UP/GSTC/2018/8198, DATED 19-10-2022

The GST Council has clarified that recurring SCNs to be issued by jurisdictional tax authorities even if original SCN is not issued by them. The jurisdictional tax authorities will be in a better position to access records and returns of taxpayers and to check whether the grounds of SCNS still exist or not. In this regard, office memorandum has been issued.

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