Computation of period of limitation for issuance of SCN - ...

Case Laws Customs

September 6, 2012

Computation of period of limitation for issuance of SCN - Neither Section 110(2) nor Clause (a) of Section 124 of the Act contemplates service of notice in strict sense within a period of six months from the date of giving/issuing the same by registered post which mode has been prescribed under the Act. It merely speaks about giving of the notice - HC

View Source

← Previous Next →

Computation of period of limitation for issuance of SCN - ...

Case Laws Customs

September 6, 2012

You may also like:

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...

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...

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,...

Extended period of limitation of issuance of SCN - initial SCN clearly indicated the description of the goods imported, classification of such goods under the CTH, and...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Validity of assessment - absence of issuance of notice u/s. 143(2) within period of limitation - whether curable defect u/s 292BB - Statute make its imperative that...

Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme...

Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise...

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...

Lapsed SCN - Period of Limitation - The intention of the legislation, thus, is apparent that the show cause notices which were issued prior to the Finance Act coming...

Validity of Admission of application for CIRP by the NCLT of the respondent no. 2 (SBI) after condoning delay and without making the appellant Bank as party - Period of...

Default u/s 201(1) and 201(1A) - period of limitation - TDS u/s 194H - The limitation of 2 years as prescribed in Section 201(1A)(3) of the Act as it existed prior to...

Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

Quick Updates: