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Service Tax - Highlights / Catch Notes

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Maintainability of SCN - instead of replying to the SCN, ...

Case Laws     Service Tax

June 24, 2021

Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution of India - recovery of Service Tax - It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show cause notice. - HC

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