Validity and jurisdiction to adjudicate the subsequent SCN - ...

Central Excise

August 17, 2022

Validity and jurisdiction to adjudicate the subsequent SCN - There are no reason to interfere with the impugned judgment and order passed by the High Court - it is directed that, now both the show cause notices one dated 1-3-2016 and the subsequent show cause notice dated 23-10-2017 be adjudicated by only one authority, namely, the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi and/or the equivalent authority, to be decided and disposed of within a period of six months from today. - SC

View Source

← Previous Next →

Validity and jurisdiction to adjudicate the subsequent SCN - ...

Central Excise

August 17, 2022

You may also like:

Validity of subsequent SCN - Intellectual Property Right Service - the Revenue having raised their earlier SCN was debarred from raising a subsequent SCN by invoking the...

Validity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the Customs Act, 1962 - Item imported is free or not -...

Validity of Show Cause Notice (SCN) - Validity challenged after the expiry of 2 years and 4 months - Inordinate delay in adjudicating the SCN - - Considering the conduct...

Validity of SCN - Detention of goods with vehicle - liability to pay tax, penalty and other charges - Writ against SCN - It is only if it is exfacie evident, from a bare...

Valuation - related party transaction - mutuality of interest - once the adjudicating authority found that the mutuality of interest is not relevant to the instant case,...

Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the...

Jurisdiction to entertain and dispose of the Interim Application - Section 231 creates a bar on the jurisdiction of a civil court only where the Adjudicating Authority...

Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the...

Validity of the reassessment order u/s 147 - addition of bogus accommodation entry - AO has not even mentioned as to what was the nature of entry as given in the report...

Validity of delayed adjudication of SCN - Inordinate delay of 13 years in adjudication of SCN - We fail to understand when the respondents could wait for 13 long years...

Validity of SCN - Jurisdiction - The service tax are demanded only for other services which all are not covered under the exemption clause and therefore, these facts are...

Reopening of assessment u/s 147 r.w.s. 148 - Participation in the assessment proceedings after rejection of objections by the AO, without challenging the order of...

Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a...

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

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

Quick Updates: