Interest is demanded on account of delayed payment of duty - ...

Delayed Duty Interest Notice Barred by Limitation Due to Failure to Issue Within One-Year Period.

May 29, 2021

Case Laws Central Excise AT

Interest is demanded on account of delayed payment of duty - Period of limitation - As it was in the knowledge of the Revenue that the appellant has not paid the interest very well in January-February 2012 despite direction, but no show cause notice was issued to the appellant within one year from the said period. In these circumstances, the show cause notice issued on 03.09.2015 is barred by limitation. - AT

View Source

← Previous Next →

Interest is demanded on account of delayed payment of duty - ...

Delayed Duty Interest Notice Barred by Limitation Due to Failure to Issue Within One-Year Period.

May 29, 2021

Case Laws Central Excise AT

You may also like:

Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the...

Interest on delayed payment of differential duty - period of limitation - demand of interest issued after 3 years, hence barred by limitation - AT

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

The SC held that under the Arbitration Act, 1940, a contractual clause barring interest claims must explicitly prohibit interest in case of disputes, differences,...

Notice issued u/s 148 beyond the limitation period prescribed under erstwhile provisions of section 149(1)(b) is barred by limitation, even after considering the...

The ITAT held that the reassessment notice u/s 148 for AY 2014-15 and AY 2015-16 was time-barred. For AY 2014-15, the assessee failed to respond within the two-week...

Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed...

Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Issue of notice versus service of notice - Income escaping assessment - validity of notice u/s 147 - there has been proper issue of notice within the limitation period...

The show cause notice issued on 17.10.2017 was governed by the unamended provisions of section 28(9) of the Customs Act. The unamended section provided time limits of...

Unreasonable delay in completion of reassessment - It is thus clear that even if the notice was issued within the prescribed period of limitation,...

Quick Updates: