Validity of SCN issued after undue delay - there is no ...

Case Laws Customs

August 8, 2019

Validity of SCN issued after undue delay - there is no prescribed period of limitation for completing an assessment, it does not mean that the power can be exercised at any time, it had to be exercised within a reasonable period - the delay of over nine years or over five years in issuing the SCNs have not been satisfactorily explained - SCN quashed

View Source

← Previous Next →

Validity of SCN issued after undue delay - there is no ...

Case Laws Customs

August 8, 2019

You may also like:

The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

The case revolves around the issuance of a show cause notice (SCN) beyond the prescribed time limitation for an alleged violation involving the import of contraband,...

Condonation of delay in filing appeal - extension of condonable period - Validity of SCN and order cancelling the petitioners’ registration - The extension of limitation...

Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is...

Validity of SCN - recovery of excess of the duty drawback - Period of limitation - SCN issued by the respondent Authority after a period of about more than six/ten...

Penalty u/s 272A(2)(g) was levied for not issuing TDS certificates in Form 16A to deductees on time. The issue pertained to the period of limitation for issuing the...

The High Court held that the reassessment order dated 12.05.2023 and subsequent proceedings were invalid as they were beyond the statutory limitation period prescribed...

Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

Initiation of CIRP - time limitation - In respect of the invoices raised in the year 2013 the prescribed period of limitation being three years in terms of Article 137...

Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the...

Unreasonable delay in completion of reassessment - It is thus clear that even if the notice was issued within the prescribed period of limitation,...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Period of limitation – issuance of SCN or Delivery of SCN - the expression “notice is given” does not logically translate to the conclusion that “notice must be issued...

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing...

Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on...

Quick Updates: