Home Highlights July 2013 Year 2013 This

You may also like:

1. 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...

2. Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

3. Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

4. 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...

5. 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...

6. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

7. Validity of SCN - Department interpreted the remand order as a direction to issue SCN - The genesis of a litigation is the issuance of show cause notice. The intention...

8. Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

9. 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...

10. Challenge to the Show Cause Notice (SCN) - it cannot be said that the authorities had acted without any basis in issuing a SCN. The SCN was issued on the basis of...

11. SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards...

12. Amends Notification No. 36/2001-Customs (N. T.) dated the 3rd August, 2001 - Notification

13. Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to...

14. Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated...

15. Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show...