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Pre-SCN Consultation in GST: A Path to Smoother Dispute Resolution?
Tax disputes typically begin with the issuance of a show-cause notice (SCN), a formal notification by tax authorities to the taxpayer, alleging non-compliance and outlining the basis for the proposed action. This process often leads to prolonged litigation, resulting in significant costs and time for both parties. To address this challenge, the Central Board of Indirect Taxes and Customs (CBIC) introduced the concept of pre-SCN consultation in 2015.................... Read More