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N: Amendment in Export Policy of Agar Oil and Agarwood Chips and Powder o...

N: Export Policy of Fertilisers — Updation in List of Manufactures/Units ...

Government approves strategic disinvestment of Central Electronics Ltd.

17,130 Implementing Agencies are registered with MCA21 registry

Gross GST Collection in FY 2021-22 shows increasing trend

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Regional Rural Banks surpass prescribed lending target to Small & Marg...

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A: TERMINATION OF CORPORATE INSOLVENCY RESOLUTION PROCESS

DRI busts iPhone smuggling Racket

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F: Procedure lapse under GST

F: Changes of HSN attracts Section 17 of GST

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Delayed/Non-service of SCN - Time Limitation - facts remains are that the...

Service Tax
17-11-2021

Delayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises. The said non-service is the sufficient violation of the statutory mandate. In the given circumstances, the order of remanding the matter to pass an order after verification that too for a period only of 3 months, as passed by Commissioner (Appeals) is opined to not to be sustainable in the eyes of law, for the reason of violation of basic principle of natural justice that the opportunity of being heard was never been provided to the appellant. - Tri

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