Service of SCN - SCN not sent at proper address - The department ...

Service Tax

June 9, 2023

Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show Cause Notice was returned, the department paste and affix the Show Cause Notice at the same address - The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. - Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - AT

View Source

← Previous Next →

Service of SCN - SCN not sent at proper address - The department ...

Service Tax

June 9, 2023

You may also like:

Service of notice, summons, requisition, order and other communication - CBDT makes the Rules for determination of Address including Electronic Address (e-mails) for...

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing -...

Service of SCN - change in address - intimation of change of address in the GST portal done - SCN sent at the old address - the Impugned order is liable to be quashed....

Reopening of assessment - we are at a loss to understand why the notice was sought to be served at the erstwhile address of the petitioner when the Department was fully...

Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

Validity of notice issued u/s 148 - service of notice at an address obtained from bank account - when the Department had correct address of the assessee, sending notice...

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since...

Once the department was aware of the procedure followed by the appellant for taking the CENVAT credit subsequently the department cannot allege suppression with...

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to...

Quick Updates: