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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Scope of the SCN - It is completely impermissible for the ...

Customs

November 16, 2019

Scope of the SCN - It is completely impermissible for the Revenue to issue a Show Cause Notice and, thereafter, seek to support, or even supplement, the recitals in the Show Cause Notice by way of Office Memoranda, or executive instructions, such as the Office Memorandum dated 16th February, 2018, under challenge in these writ petitions. - Such an attempt would result in reducing the adjudicatory process to a mockery, and deserves to be deprecated.

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  1. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  2. Extended period of limitation - subsequent SCN - Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice...

  3. Validity of order quashing the show cause notice (SCN) by the writ court - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously...

  4. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  5. Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

  6. SCN for rejection of service tax Voluntary Compliance Encouragement Scheme (VCES) - As the designated authority, has issued a show cause notice beyond the period of 30...

  7. Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show...

  8. SCN under notification 36/96 - instead of Asst. Commissioner of Central Excise, Commissioner of Customs, Pune has issued show-cause notice which is beyond his jurisdiction - AT

  9. Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

  10. Extended Period of Limitation – when the earlier show cause notices had been issued for the later period on the same set of facts - SCN for earlier period not valid - HC

 

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