⚖️📄 Bombay HC Allows Reply to Fresh SCN, Distinguishes from Previous Adjudication! 📄⚖️ [img:qye-RHjz] In Deccan Nutraceuticals Pvt. Ltd. vs. Union of India (2022) 5 TMI 570, the Bombay High Court ruled that the petitioner must respond to a new show cause notice (SCN) related to the 2014-2015 period, despite having an earlier SCN for 2012-2014 that was already adjudicated and dismissed. 📝🔄 ➡️ The Court noted that the two SCNs cover distinct periods and therefore do not overlap. It also emphasized that the petitioner had the right to contest the new SCN on its merits. Since there was no issue of jurisdiction or procedural violation, the writ petition was disposed of, granting the petitioner liberty to file a reply. 🖋️📄 💡 Key Takeaway: Distinct SCN periods mean separate legal challenges, even if previous proceedings were dropped. ⚖️✅ #GST #ShowCauseNotice #LegalUpdate #BombayHighCourt