Pre-Show Cause Notice Consultation - it cannot be said that ...

Petitioners' Voluntary Statements Not a Pre-Show Cause Consultation Under 2017 Master Circular, Paragraph 5.

April 9, 2021

Case Laws Service Tax HC

Pre-Show Cause Notice Consultation - it cannot be said that voluntary statements made by the officials of the petitioners before the Senior Intelligence Officer would constitute a pre-show cause notice consultation, as stipulated under paragraph 5 of the 2017 Master Circular - The contesting respondents will serve an appropriate communication on the petitioner indicating therein the date, time and venue at which they intend to convene a meeting for holding pre-show cause notice consultation - HC

View Source

← Previous Next →

Pre-Show Cause Notice Consultation - it cannot be said that ...

Petitioners' Voluntary Statements Not a Pre-Show Cause Consultation Under 2017 Master Circular, Paragraph 5.

April 9, 2021

Case Laws Service Tax HC

You may also like:

Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a...

Violation of principles of Natural Justice - case of petitioner is that prior to issuance of show cause notice a pre-show cause notice consultation is mandatory - the...

Issuance of pre-show cause notice consultation - demand of service tax - The contesting respondents were mandatorily required to have a pre-show cause notice...

Legality and validity of the show-cause notice - pre-show-cause notice consultation dated 12.4.2019 delivering the same to the petitioner assessee at 13.55 hours and...

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice...

HC quashed multiple show cause notices (SCNs) due to lack of mandatory pre-SCN consultation as required under Master Circular dated March 10, 2017. The court found the...

Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to...

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...

Misappropriation of duty-free gold bullion received under Special Economic Zone Scheme for manufacture and export of studded gold jewelry - fraudulent diversion into...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Principles of natural justice - allegation is that SCN issued with a pre- determined and closed mind - it prima-facie appears that the SCN fell into the category of...

Violation of principles of natural justice - requirement of pre show-cause notice consultation - From the material placed before this Court, the proper officer had...

Validity of Show Cause notice - Demand of Excise duty in excess of ₹ 50 lakhs - there must be pre show-cause notice consultation with the assessee by the...

Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

Quick Updates: