News Muncher - category scn

1 day, 20 hours ago

Delhi High Court Annual Digest 2024: Part III [Citations 801 - 1200]

Live Law

Citations 2024 LiveLaw 801 to 2024 LiveLaw 1200 The Delhi High Court single bench of Justice Sanjeev Narula held once a resolution plan is accepted, the stakeholders cannot impose penalties or claim dues from the Corporate Debtor based on past liabilities. The Delhi High Court bench of Justice Dharmesh Sharmab has held that breaches of undertakings given before a Court, …

India Community Service Justice Delhi High Court Arbitration Court

4 days, 21 hours ago

Customs Dept Should Serve Notices By Email In Addition To Post, Will Prevent Delay And Non-Appearances: Delhi High Court

Live Law

The Delhi High Court recently called upon the Customs Department to make use of Section 153 of the Customs Act, 1962 which empowers it to serve notices through email. “In the opinion of this Court, the provision itself makes it clear that notices can be sent by email…The Customs Department ought to in future follow a system by which in …

Court Customs Order Notices Department Post Email

1 week ago

When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HC

Live Law

The Karnataka High Court held that when investigation is substantially completed by improper officer, show cause notice issued by proper officer u/s 74 of CGST Act is liable to be set aside. Arun observed that “….substantial part of the investigation including search and seizure of the materials has been done by respondent no.2 who is not the proper Officer and …

Investigation Search Respondent Notice Officer Act Seizure

1 week ago

S.28 Customs Act | Keeping Matter In Call Book, Taking It Up After Several Years Is Not Permissible: Delhi HC Quashes SCN

Live Law

The Delhi High Court has cautioned the Customs Authorities against keeping show-cause notices pending in call-book only to take them up after several years, leaving the assessee in lurch. where the Delhi High Court had questioned the power of DRI officers to exercise functions under the Customs Act or to issue show-cause notices and recover duties. It said, “In the …

Court Customs Scn Adjudication Call Book

1 week, 1 day ago

Delhi High Court Annual Digest 2024: Part II [Citations 401 - 800]

Live Law

Justice Amit Mahajan said that sextortion not only undermines individual dignity but also poses serious challenges to law enforcement due to its “clandestine and cross-jurisdictional nature.” The Delhi High Court has observed that 'sextortion' is a significant social menace which represents a profound violation of privacy. Departmental Enquiry Cannot Be Dispensed With Based On Presumption That Accused Police Personnel Would …

Social Media India Justice Delhi High Court Natural Justice Income Tax

1 week, 1 day ago

SEBI to continue proceedings against ZEEL, issue fresh show cause notice

The Hindu

Markets watchdog Securities and Exchange Board of India on Thursday said it will slap a fresh show cause notice on Zee Entertainment Enterprises Limited founder chairman Subhash Chandra, and his son Punit Goenka as it vowed to continue the investigation into alleged violation of listing norms against the media baron and his company. The order passed by SEBI’s adjudicating officer …

Show Cause Notice Notice Issue Sebi Zee Zeel Scn

1 week, 2 days ago

Tax Monthly Digest: December 2024

Live Law

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: Nalin Choksey v. The Commissioner Of Customs, Kochi The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

India Delhi Mumbai Supreme Court Court Customs Income Tax

1 week, 2 days ago

Former Nesco ind director pays ₹21.45 lakh to settle disclosure violation case with Sebi

Live Mint

New Delhi, Jan 1 Manu M Parpia, a former independent director of Nesco Ltd, on Wednesday settled with Sebi a case on alleged violation of disclosure and other regulatory norms after paying ₹21.4 lakh towards settlement charges. "In exercise of the powers.of the settlement regulations, it is hereby ordered that the instant proceedings initiated against the applicant vide show cause …

Ind Sebi Settle Nesco Parpia

1 week, 5 days ago

Phrase "Where It Is Possible To Do" U/S 73(4B) Of Finance Act Doesn't Make Timeline To Determine Service Tax Dues 'Suggestive': Delhi HC

Live Law

The Delhi High Court has held that the usage of expression "where it is possible to do so" doesn't make the timeline stipulated under Section 73 of the Finance Act, 1994 to determine service tax dues 'suggestive' in nature. While there cannot be denying that the taxation forms the backbone of a nation's economy, any inordinate delay by the Revenue …

Finance Tax Court Case Revenue Notice Proceedings

1 week, 5 days ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

Justice Tax Court Customs Assessment Income Tax Act Income

2 weeks ago

Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application

Live Law

The Delhi High Court held that the application for revocation of cancellation of GST registration could not have been dismissed, when apart from using the phrase “any supporting documents” and “others”, no further reason was assigned as to why the said application was dismissed. While rendering the order of appellate authority as unsustainable, the Division Bench of Justice Yashwant Varma …

Registration Application Bench Gst Authority Gst Registration Appellate

2 weeks, 3 days ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

High Court Jurisdiction Court Writ Act Bench Gst

2 weeks, 3 days ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

High Court Jurisdiction Court Writ Act Bench Gst

3 weeks, 2 days ago

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Live Law

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. where the final order passed by the GST department under Section 73 of the CGST Act came to be set aside for “perfunctorily” brushing aside the Assessee's …

High Court Order Gst Petitioner Reply Scn

4 weeks, 1 day ago

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC

Live Law

The Delhi High Court has made it clear that Show Cause Notices and adjudication proceedings under the Customs Act, 1962, the Finance Act, 1994 or the Central Goods and Services Tax, 2017 cannot be kept pending for years. Court said the phrase cannot be construed as a free-pass and “Ultimately it is incumbent upon the authority to establish that it …

Court Customs Act Delay Notice Proceedings Act Writ Petitions

1 month ago

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

Live Law

The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73 of CSGT Act. The assessee has challenged the Order on the ground that there was no proper and prior Show Cause Notice prescribed under sub-section of Section 73 of the Assam Goods …

Tax Show Cause Notice Order Statement Cause Notice Act

1 month ago

Notice U/S 148A(b) Flagging Bogus Transactions Cannot Be Faulted For Merely Mentioning Sale Entry As That Of Purchase: Gauhati HC

Live Law

The Gauhati High Court has dismissed a challenge to an order under Section 148A of the Income Tax Act, 1961, deeming the Petitioners' case fit for issuance of notice for escapement of income assessment under Section 148. Justice Devashis Baruah observed, “From the replies so submitted by both X and Y to the Show Cause notices would show that both …

Sale Notice Purchase Transactions Petitioners Section 148 Scn

1 month, 1 week ago

Tax Monthly Digest: November 2024

Live Law

SUPREME COURT DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment Case Details : COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED Case no. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma ruled, “Assessee's contention that E4e Healthcare is functionally dissimilar to the assessee and therefore, could …

Delhi Supreme Court Writ Petition Writ Jurisdiction Tax Court Uttar Pradesh

1 month, 1 week ago

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Live Law

The Delhi High Court has held that an audit report determining liability towards tax dues is not a notice or an order of determination as contemplated under Section 106 of the Finance Act, 2013. Sub-section states that any person may declare his tax dues in respect of which no notice or an order of determination under section 72 or section …

High Court Determination Tax Respect Order Audit Service

1 month, 3 weeks ago

Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC

Live Law

The Bombay High Court ruled that when the Revenue Dept. Finding that the Authority had passed the final order after a lapse of more than 16 years from the date of CESTAT's order, the Division Bench of Justice Ashwin D. Bhobe and Justice M.S Sonak observed that such inordinate delay in the conclusion of show cause notice will surely prejudice …

Order Bench Petitioner Petitioners Scn Cestat

1 month, 3 weeks ago

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Live Law

The Delhi High Court has reiterated that the GST Department must record reasons that weigh on it to propose retrospective cancellation of an assessee's registration. where a coordinate bench of the High Court had held that mere conferral of power to cancel GST registration with retrospective effect under Section 29 of the Goods and Services Tax Act 2017 would not …

Tax Registration Retrospective Effect Order Date Gst Effect

Gujarat High Court Monthly Digest: October 2024 [Citations 144-163]

Live Law

Citations 2024 LiveLaw 144 to 2024 LiveLaw 163 Nominal Index Pareshbhai Ramanlal Shah v. State of Gujarat and Batch, 2024 LiveLaw 144 I C Mahida – M.D. Ltd. v. Union Of India & Ors, 2024 LiveLaw 157 Amee Mahasukhlal Parekh as Lr of Late Mahasukhlal Navnidhlal Parekh v. Income Tax Officer Ward 1 Or His Successor, 2024 LiveLaw 158 Nathalal …

Supreme Court Tax Court Gujarat Income Tax Act Income 2024

SCN, Penalty Order For TDS Violations Issued In Previous Name Of Company Is Clerical Error, Can Be Rectified U/S 292-B Of Income Tax Act: Delhi HC

Live Law

The Delhi High Court has made it clear that incorrect mention of assessee's name in a notice issued to it for default in deduction of tax at source is a mere clerical error. A division bench of Justices Yashwant Varma and Ravinder Dudeja thus held that show cause notice and penalty order passed under the previous name of a company …

Tax Penalty Income Tax Show Cause Notice Order Notice Tds

4 months, 3 weeks ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

High Court Court Registration Cause High Notice Bench

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Delhi High Court Annual Digest 2024: Part III [Citations 801 - 1200]

Customs Dept Should Serve Notices By Email In Addition To Post, Will Prevent Delay And Non-Appearances: Delhi High Court

When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HC

S.28 Customs Act | Keeping Matter In Call Book, Taking It Up After Several Years Is Not Permissible: Delhi HC Quashes SCN

Delhi High Court Annual Digest 2024: Part II [Citations 401 - 800]

SEBI to continue proceedings against ZEEL, issue fresh show cause notice

Tax Monthly Digest: December 2024

Former Nesco ind director pays ₹21.45 lakh to settle disclosure violation case with Sebi

Phrase "Where It Is Possible To Do" U/S 73(4B) Of Finance Act Doesn't Make Timeline To Determine Service Tax Dues 'Suggestive': Delhi HC

Tax Weekly Round-Up [23rd December - 29th December 2024]

Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

Notice U/S 148A(b) Flagging Bogus Transactions Cannot Be Faulted For Merely Mentioning Sale Entry As That Of Purchase: Gauhati HC

Tax Monthly Digest: November 2024

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Gujarat High Court Monthly Digest: October 2024 [Citations 144-163]

SCN, Penalty Order For TDS Violations Issued In Previous Name Of Company Is Clerical Error, Can Be Rectified U/S 292-B Of Income Tax Act: Delhi HC

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration