Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Jurisdiction of Commissioner (Appeals) - absense of protective ...


Commissioner (Appeals) Can Proceed Without Show Cause Notice for Interest Recovery; No Legal Barrier Exists.

February 15, 2023

Case Laws     Service Tax     AT

Jurisdiction of Commissioner (Appeals) - absense of protective show cause notice for recovery of interest - the non issuance of protective show cause notice does not create any estoppels to the Learned Commissioner (Appeals) for passing the Order in Appeal.- AT

View Source

 


 

You may also like:

  1. 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...

  2. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

  3. Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

  4. 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...

  5. Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

  6. HC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent order issued to the deceased proprietor were...

  7. 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...

  8. The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST...

  9. HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

  10. The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

  11. 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...

  12. Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

  13. 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...

  14. 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...

  15. The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified...

 

Quick Updates:Latest Updates