Home Highlights May 2014 Year 2014 This

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1. Seizure of Gold - smuggling of gold - Extension of period for issuance of show cause notice - "sufficient cause" for extension - The court examines the reasons recorded...

2. Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act...

3. Validity of Search and Seizure - Smuggling - Gold - As per the show cause notice, pieces of gold were found with the appellant at the Railway station as well as the...

4. 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...

5. Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time...

6. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

7. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

8. 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...

9. Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

10. Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

11. Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

12. Extension of time period for issuance of the show-cause-notice (SCN) u/s 73(10) of CGST Act - no final order shall be passed by the respondent authority pursuant to the...

13. Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

14. Validity of SCN - 100% EOU - Private Warehouse - Cancellation of licence under Sub Section 2(b)of Section 58 granted to petitioner under Sub-Section (1) of Section 58 of...

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