Validity of adjudication order passed 17 months after the ...

Case Laws Service Tax

January 21, 2016

Validity of adjudication order passed 17 months after the personal hearing was over -The show cause notice shall be adjudicated afresh and on appearance of the Petitioner a fresh order would be passed by the Adjudicating Authority within a period of 30 days from the date of conclusion of personal hearing. - HC

View Source

← Previous Next →

Validity of adjudication order passed 17 months after the ...

Case Laws Service Tax

January 21, 2016

You may also like:

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request...

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...

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

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...

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...

Revival of abandoned SCN - gap between 14 to 17 years - even if, notices can be kept in the call book to avoid multiplicity of the proceedings, yet the principle of...

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...

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...

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...

Validity of show cause notice - Levy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - The petitioner has been merely...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order,...

Validity of show cause notice - Insufficient details in the SCN - no date, time and venue for personal hearing was shown in the notice - Section 74 of MPGST Act - It is...

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...

Quick Updates: