Home Highlights April 2014 Year 2014 This

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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. 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...

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. 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...

6. 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...

7. Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

8. CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

9. 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...

10. The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

11. Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

12. Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

13. 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...

14. 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...

15. 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...