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Service Tax - Highlights / Catch Notes

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Validity of SCN - extended period of limitation - earlier show ...


Court Grants Petitioner Right to Respond to New Show Cause Notice on Extended Limitation Period.

May 13, 2022

Case Laws     Service Tax     HC

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the period of present show cause notice and earlier show cause notice prima facie appear to be different and it is not the case of petitioner that the Authority issuing show cause notice inherently lacks jurisdiction - The writ petition is disposed of with liberty to the petitioner to file reply to the show cause notice and put-forth his stand. - HC

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