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Pre-show cause notice consultation - notice based on audit ...


Court Rules Insufficient Response Time Violates Natural Justice; Modifies Order Without Quashing Show Cause Notice-Cum-Demand.

December 6, 2022

Case Laws     Service Tax     HC

Pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - The view of the learned Single Judge that there has been violation of principles of natural justice is agreed upon - however, quashing of the said show cause notice-cum-demand would not be necessary in the facts and circumstances of the case and if the order passed in the writ petition is slightly modified, it will not only protect the interest of the assessee but also the interest of the revenue. - HC

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