Assessment Orders ––Scope of new SCN —- This is a second round of litigation by the petitioner. Earlier, the petitioner had suffered an assessment order for the assessment year 2018-2019 on 02.03.2020. The part of the demand was confirmed in the part of the proposal was dropped. Aggrieved by the portion dropping the proposals, the department has filed an appeal before the appellate authority. The aforesaid writ petitions were allowed vide order dated 31.08.2020. The petitioner has been now been issued with an impugned SCN dated 07.01.2022. It is submitted that several new proposals have been incorporated, which were beyond the scope of the original SCN dated 20.12.2019. In the remand proceedings, the respondent cannot go beyond the scope of the original SCN. The court observed that the assessment order which was earlier passed on 02.03.2020 has been set aside by this Court by its order, dated 31.08.2020. Therefore, the department’s appeal was also dismissed as not maintainable. The petitioner has to answer to the proposals contained in the SCN dated 20.12.2019, content of which has been incorporated in the impugned SCN dated 07.01.2022. The so-called new proposals appears to be prima facie covered by the first six proposals in the show cause notice, dated 20.12.2019. They are inter connected. Therefore, there is no merit in challenge to the impugned SCN by the petitioner.

Held that:- The Hon’ble High Court directed the petitioner to file a detailed reply including objections which has been raised in this writ petition before the respondent. The respondent shall consider the same and pass appropriate orders on merits and in accordance with law within a period of eight weeks.