Extension of time limit for issuance of SCN - amended provision ...

Case Laws Customs

June 5, 2019

Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the department for dispensing with the issuance of SCN to the appellant - the impugned order passed without issuance of any SCN will not sustain

View Source

← Previous Next →

Extension of time limit for issuance of SCN - amended provision ...

Case Laws Customs

June 5, 2019

You may also like:

Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India,...

Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of...

Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

Extension of time limit for issuance of the order - extension of time limit for issuance of show cause notice as well - Section 73 of the CGST/SGST Act - The petitioner...

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly...

Extension of time limit for issuance of SCN - confiscation of seized goods - obligation on the part of Commissioner to record satisfaction - Merely because investigation...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

Credit and debit notes. - Time limit for issuance of Credit Note modified - Section 34(2) of CGST Act, 2017 amended

Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular

Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time...

Time limit for verification of return of income after uploading at CPC - The Notification No. 2 of 2024, issued by the CBDT, Directorate of Systems, Bengaluru, addresses...

Seeking release of seized consignment - Section 110 (2) read with the proviso thereto - SCN not issued within six month and further extension of six month sought - The...

Validity of SCN - validity of extension of outer time limit provided in the statute for issuance of notice under sub-Section (2) of Section 73 of the GST Act - The court...

Quick Updates: