Extended period of limitation - Validity of SCN - The circular ...

Case Laws Customs

December 5, 2019

Extended period of limitation - Validity of SCN - The circular issued by the CBEC no doubt deals with the ingredients for extended period, but on the examination of the show cause notice impugned it cannot be held that such ingredients are not present - Writ petition is premature and deserves to be rejected.

View Source

← Previous Next →

Extended period of limitation - Validity of SCN - The circular ...

Case Laws Customs

December 5, 2019

You may also like:

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...

Extended period of limitation - SCN is clearly issued invoking extended period of limitation in a routine manner and without any justification whatsoever for which...

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...

Reopening of assessment u/s 147 - period of limitation extended to 16 years vide Finance Act, 2012- validity of notice for the period which has been expired already...

Extended Period of Limitation – when the earlier show cause notices had been issued for the later period on the same set of facts - SCN for earlier period not valid - HC

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Extended period of limitation - earlier show-cause notices were issued on the issue of valuation also which have been adjudged by the Commissioner (Appeals) in favour of...

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

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...

Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

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,...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Validity of SCN - Extended period of limitation - the SCN was issued after more than 19 months after the date of conduct of audit - the SCN in the instant case issued by...

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

Quick Updates: