Legality and validity of the show-cause notice - pre-show-cause ...

Service Tax

July 28, 2021

Legality and validity of the show-cause notice - pre-show-cause notice consultation dated 12.4.2019 delivering the same to the petitioner assessee at 13.55 hours and calling upon them to remain present before the respondent No.2 at 16.00 hours. - The petitioners having requested for reasonable time for the effective consultation, without considering the said request, the respondent No.2 issued the show-cause notice on the same day i.e. on 12.4.2019. Such a high-handed action on the part of the respondent No.2, not only deserves to be deprecated but to be seriously viewed. - HC

View Source

← Previous Next →

Legality and validity of the show-cause notice - pre-show-cause ...

Service Tax

July 28, 2021

You may also like:

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a...

Violation of principles of Natural Justice - case of petitioner is that prior to issuance of show cause notice a pre-show cause notice consultation is mandatory - the...

Pre-Show Cause Notice Consultation - it cannot be said that voluntary statements made by the officials of the petitioners before the Senior Intelligence Officer would...

Violation of principles of natural justice - requirement of pre show-cause notice consultation - From the material placed before this Court, the proper officer had...

Issuance of pre-show cause notice consultation - demand of service tax - The contesting respondents were mandatorily required to have a pre-show cause notice...

Validity of Show Cause notice - Demand of Excise duty in excess of ₹ 50 lakhs - there must be pre show-cause notice consultation with the assessee by the...

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...

Consultation with the noticee before issue of SCN - Non-compliance with the requirements - the show cause notice need not be set aside, but directions will have to be...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to...

Validity of show cause notice - Issued with pre-judged mind - When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in...

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on...

Revocation of Customs Broker License - Period of limitation - relevant date for issuing SCN after the offence report - The show cause notice dated 24.01.2020 proceeding...

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...

Quick Updates: