SCN cannot be read as legislative enactment, which is to the point, precise and required to show exceptional lucidity

The assessee receives two or more SCNs for the same issue in two angles for the same period, even in the same period an issue is pending before Appellate authorities, for the same period in different angle they issue another SCN, many SCNs are drafted lucidly without any force, wrong penal provisions are invoked. These are all common in the present trend. It will be helpful to the assessee. The Assessee has to litigate, which is inevitable. The Hon'ble High court is of the view the SCN should be neglected and to be given the due respect whether it deserves or not. Let us respect and reply to the SCNs to the point. If the Adjudicating authority travels beyond SCN which is obviously not legal. By the time when it comes for adjudication the time would be lost.(18 months). They may resort to suppression of facts, on the new facts and invoke for 5 years. Like this the litigation will go on and there will not be any end.

Indian Industry and trade are used to this. But MNC is doubtful. If such scenario persists it would be a black mark on Indian Bureaucracy from FDI perspectives. The revenue department is meant for collection of revenue and service to the asesssees to achieve their Goals. Not to harass and not to allow them to do production job in India.

GOD ONLY HAVE TO SAVE INDIA.

R VAIDYANATHAN
Consultant - Indirect Taxation

Ramadoss Vaidyanathan 17/03/2015