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1. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

2. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

3. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

4. Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

5. The show cause notice which was issued on altogether different grounds than involved in the present proceedings was no bar to issue another show cause notice under...

6. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

7. Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on...

8. Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

9. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

10. Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

11. Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

12. The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

13. Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers...

14. Interest is demanded on account of delayed payment of duty - Period of limitation - As it was in the knowledge of the Revenue that the appellant has not paid the...

15. Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of...