Home Highlights October 2017 Year 2017 This

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1. Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

2. Blocking of its Input Tax Credit - Vague SCN - It is not apposite to enter this controversy as the same is required to be addressed by the proper officer in the first...

3. Cancellation of registration of petitioner - vague SCN - Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no...

4. Demand of service tax - Vague show cause notice - SCN was completely silent on the nature of respective activities so as to fall under any specific ‘service’ - The...

5. Cancellation of GST registration of petitioner - defective SCN - Non-specification of reason for proposing cancellation of the petitioner’s GST registration - It is...

6. Taxability of capital gain arising on sale of shares under the treaty provisions - AO and DRP have rejected assessee’s claim by holding that assessee being a mere paper...

7. Scope of SCN - The SCN has raised objection only with regard to aspect of unjust enrichment, Whereas, the Adjudicating Authority as well as the Ld. Commissioner...

8. Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has...

9. Smuggling - Gold - validity of SCN - As per submission of the petitioner, the allegations made in the Show Cause Notice are vague allegations without any corresponding...

10. Cenvat credit – reversal - refund - 100% EOU - The allegations brought forward by earlier SCN was not brought on record as a result of such investigation by subsequent...

11. Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the...

12. All these show cause notices are speaking about the records from 01.04.2009 to 31.03.2010 which apparently and admittedly is not the period of demand in any of these...

13. Validity of SCN - Department interpreted the remand order as a direction to issue SCN - The genesis of a litigation is the issuance of show cause notice. The intention...

14. Maintainability of appeal - extended period of limitation - the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned...

15. Validity of SCN - corrigendum issued six years later from original SCN - Having perused both the original SCN and the ‘corrigendum’ issued six years later on 19th...