Home Highlights August 2014 Year 2014 This

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1. Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the...

2. Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

3. Input services - Refund claim - nexus with the output service - ground not taken in the show-cause notice and therefore both the lower authorities have travelled beyond...

4. 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...

5. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

6. 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...

7. 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...

8. 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...

9. Rejection of claim for refund of the un-utilised input tax credit - the appellate authority could not have travelled beyond the allegation of the show cause notice as...

10. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

11. The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than...

12. 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...

13. Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

14. Denial of CENVAT Credit - scope of SCN - the show cause notice is the foundation of the demand - that the order-in-original and the subsequent orders passed by the...

15. 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...