TMI Blog2017 (12) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the SCN dated 4th October, 2016 in its entirety and directed issuance of fresh SCN. The High Court ought to have kept in mind the question of limitation and on that basis ordered for adjudication of the issues/demands raised in the show cause notice dated 4th October, 2016 which survive and required an adjudication on merits. The SCN dated 4th October, 2016 in so far as the surviving issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax has been set aside with liberty to the appellants to issue a fresh show cause notice. 3. The High Court in the impugned order has recorded a finding that the impugned show cause notice dated 4th October, 2016 insofar as a part thereof is concerned, is not maintainable in view of the amendment to Section 105 of the Finance Act, 1994 by the Finance Act, 2017. However, the High Court had als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have kept in mind the question of limitation and on that basis ordered for adjudication of the issues/demands raised in the show cause notice dated 4th October, 2016 which survive and required an adjudication on merits. We accordingly direct that the show cause notice dated 4th October, 2016 in so far as the surviving issues/demands are concerned shall be adjudicated subject to such contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
