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 June 2023 Year 2023 This

Validity of Show Cause Notice (SCN) - Validity challenged after ...


Court Dismisses Petition Challenging Show Cause Notice Validity Due to Petitioner's Delay in Filing.

June 15, 2023

Case Laws     Service Tax     HC

Validity of Show Cause Notice (SCN) - Validity challenged after the expiry of 2 years and 4 months - Inordinate delay in adjudicating the SCN - - Considering the conduct of the petitioner in approaching this writ court after an inordinate delay and making attempt to take advantage of lapse of the the Commissioner concerned in not finally adjudicating the impugned show-cause-notice and allowing the petitioner to take advantage of his conduct by allowing the impugned proceedings to become time barred as alleged by the petitioner, this writ petition is dismissed. - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. The High Court dismissed the petition filed by the Petitioner challenging the show cause notice issued by the Respondents. The Court held that the Comptroller and...

  5. The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

  6. The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

  7. The court held that the show cause notice issued by the respondents alleging non-payment of service tax by the petitioner for the financial year 2013-14 was without...

  8. 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...

  9. 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...

  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. The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

  12. 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...

  13. Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

  14. 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...

  15. The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

 

Quick Updates:Latest Updates