TMI Blog2016 (9) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... d them ineligible to participate in the declaration scheme - scope of SCN - Circular No. 174/9/2013-ST - Held that: - It is seen that the show cause notice has been issued well after the deadline stipulated in the circular. The notice does not make any reference to a summons but only to a statement. It would appear that, in order to avoid rejection on frivolous grounds, the requirement of citing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residential complex service and, made a declaration of ₹ 6,92,160/- as unpaid dues for October, 2011 to December, 2012 on 25th November, 2013. The dues were paid by 24th December, 2013. The impugned order concurred with the finding of the original authority that an inquiry was already underway and, relying upon correspondences of July, 2010, August, 2011 and June, 2012, held them ineligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... citly requires the said provision be invoked only if issue or period of inquiry is identifiable from summons or any other document. Yet another stipulation is that the notice for rejection should be issued within 30 days of filing of declaration. 6. It is seen that the show cause notice has been issued well after the deadline stipulated in the circular. The notice does not make any reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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