9911796707
TMI Blog2016 (9) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority that an inquiry was already underway and, relying upon correspondences of July, 2010, August, 2011 and June, 2012, held them ineligible to participate in the declaration scheme - scope of SCN - Circular No. 174/9/2013-ST - Held that: - It is seen that the show cause notice has been issued well after the deadline stipulated in the circular. The notice does not make any reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is a provider of 'construction of residential complex service' and, made a declaration of ₹ 6,92,160/- as unpaid dues for October, 2011 to December, 2012 on 25th November, 2013. The dues were paid by 24th December, 2013. The impugned order concurred with the finding of the original authority that an inquiry was already underway and, relying upon correspondences of July, 2010, August, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms issued Circular No. 174/9/2013-ST which explicitly requires the said provision be invoked only if issue or period of inquiry is identifiable from summons or any other document. Yet another stipulation is that the notice for rejection should be issued within 30 days of filing of declaration. 6. It is seen that the show cause notice has been issued well after the deadline stipulated in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
