Rejection of refund claim - the CESTAT’s view that separate show ...

Separate Show Cause Notice Required u/s 11B for Refund Claims, CESTAT Confirms Fairness Principles.

May 9, 2019

Case Laws Service Tax HC

Rejection of refund claim - the CESTAT’s view that separate show cause notice is necessary u/s 11B is in consonance with the principle of fairness. If a general show cause notice is issued, invoking Section 11, there is no automatic assumption that the assessee would be faced ultimately with an order, u/s 11B.

View Source

← Previous Next →

Rejection of refund claim - the CESTAT’s view that separate show ...

Separate Show Cause Notice Required u/s 11B for Refund Claims, CESTAT Confirms Fairness Principles.

May 9, 2019

Case Laws Service Tax HC

You may also like:

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

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...

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...

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...

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...

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...

The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

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...

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...

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...

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...

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...

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...

Forward trade in commodities - Trading Irregularities - Piercing of corporate veil - Issuing show cause notice to the second respondent and not to the first respondent -...

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...

Quick Updates: