Home Highlights September 2016 Year 2016 This

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1. Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

2. 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...

3. Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the...

4. Adjudication of Show Cause Notices issued on the basis of CERA/CRA objection - Circular

5. 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...

6. 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...

7. Delayed adjudication of show cause notice (about 12 years) - Meger of the assessee - There are no acceptable reason in facts or in law, which would make it possible for...

8. 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...

9. 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...

10. 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...

11. Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

12. Adjudication of Show Cause Notice - time limitation - expiry of reasonable period of five years from the date of show cause notices - the order set aside - petition allowed - HC

13. CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

14. Input services - Refund claim - nexus with the output service - ground not taken in the show-cause notice and therefore both the lower authorities have travelled beyond...

15. 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...