Validity of Show cause notice - Merely because that the ...

Show Cause Notice Validity Unaffected by Different Investigating Authority, Jurisdiction Intact if Issued Competently.

September 27, 2019

Case Laws Customs HC

Validity of Show cause notice - Merely because that the investigation before issuing the SCN was conducted by some other authority, the same cannot be a ground to question the jurisdiction of the authority, who issued the present SCN, when admittedly, the same is issued by the competent authority - HC

View Source

← Previous Next →

Validity of Show cause notice - Merely because that the ...

Show Cause Notice Validity Unaffected by Different Investigating Authority, Jurisdiction Intact if Issued Competently.

September 27, 2019

Case Laws Customs HC

You may also like:

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...

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 Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

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...

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...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

Scope of the show cause notice (SCN) - in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought...

Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

Quick Updates: