Rejection of Refund claim without issuing show cause notice - ...

Case Laws Service Tax

October 31, 2018

Rejection of Refund claim without issuing show cause notice - Even if a party has waived the show cause notice, it will not absolve the department’s statutory liability to issue show cause notice under the relevant provision.

View Source

← Previous Next →

Rejection of Refund claim without issuing show cause notice - ...

Case Laws Service Tax

October 31, 2018

You may also like:

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...

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...

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

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...

Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

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...

Refund claim - rejection of refund claim without even dealing with the request of the petitioner seeking extension of time - The extension of time had been granted by...

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...

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...

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...

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...

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...

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...

Refund claim - Services needs to be reclassified by Revenue should be by issuing a show cause notice as reclassification in a refund claim is an incorrect appreciation...

Rejection of refund of unutilized compensation cess - Not only the show cause notice lacks the clarity and requisite material necessary to meet with the same, the order...

Quick Updates: