show-cause notice Archives

Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court

The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.

Case Briefs High Courts

Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act

The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law

Case Briefs Supreme Court

Supreme Court| Invocation of incorrect methodology for arriving at assessable value is immaterial to show cause notice’s validity, provided that the power itself existed

Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.

Case Briefs High Courts

Characterising it as ‘sketchy’ and ‘non-speaking’, Rajasthan High Court sets aside the order of the Joint Commissioner, GST

It suffered from non-application of mind and was in violation of mandatory requirement of section 75 (6) of the CGST Act.

Case Briefs Supreme Court

Supreme Court observes documents relied upon for formation of opinion under Rule 3 of the SEBI Adjudication Rules 1995, not required to be disclosed to the noticee unless relied upon in the inquiry

Supreme Court: In a special leave petition against the impugned judgment passed by the Bombay High Court, whereby, the Court dismissed the

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether dismissal order served without show cause notice justified when there’s suspicion of involvement in espionage & anti-national activities? Armed Forces Tribunal decides

Armed Forces Tribunal (Lucknow Bench): The Division Bench of Justice Umesh Chandra Srivastava, Member (J) and Vice Admiral Abhay Raghunath Karve, Member

Case Briefs High Courts

Bombay High Court | Independent Non-Executive Director not liable for acts of company when not involved in day-to-day business

Bombay High Court: The Division Bench of K.R. Shriram and Milind N. Jadhav, JJ. took cognizance of a petition which was filed

Case Briefs High Courts

Delhi High Court: Delhi police well within jurisdiction to issue show cause to restaurant serving alcohol beyond permissible limits; Writ petition not maintainable

Delhi High Court: Jasmeet Singh, J. did not interfere with the impugned show cause notice issued by Delhi Police to a restaurant

Case Briefs High Courts

Karnataka High Court | No suppression of material facts if show cause notice issued is based on balance sheet; Appeal denied

Karnataka High Court: A Division Bench of PS Dinesh and Anant Pamana Hegde, JJ. rejected the appeal filed by Commissioner

Case Briefs High Courts

If an assessee living outside India delays in filing objection to Show Cause notice by one day in asking for adjournment, Can HC deny him of his right? Here’s what Del HC observes

Delhi High Court: The Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ., expressed that, merely because there was a delay

Op Eds OP. ED.

Wilful Defaulter Circular: A Much-Needed Munition or a Growing Conundrum

by Bishwajit Dubey*, Shatrajit Banerji** and Prafful Goyal***

Case Briefs High Courts

Cal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; Case remanded back to the Assessing Officer for fresh assessment

Calcutta High Court: Md. Nizamuddin, J. allowed a petition which was filed challenging the impugned assessment order under Section 147 read with

Case Briefs High Courts

[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as “proper officer”; Show cause notice set aside

Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the

Case Briefs High Courts

Once a document gets registered, can it be cancelled as per the Registration Act, 1908? Del HC answers

Delhi High Court: Yashwant Varma, J., held that once a document comes to be duly registered, it becomes a fait accompli. In

Case Briefs High Courts

Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007

Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents

Case Briefs Tribunals/Commissions/Regulatory Bodies

SEBI | Stock brokers restricted from accepting new clients for making third party transfers-Usual practice for Fraudulent Trade Practices

Securities and Exchange Board of India- Ananta Barua, Whole Time Member, while agreeing with the Enquiry Report, restrained SIC Stocks and Services

Case Briefs Tribunals/Commissions/Regulatory Bodies

SAT | ‘Reasonable opportunity to be heard’ to initiate inquiry is ‘unreasonable’: Show cause notice is abundant while ‘opportunity’ is redundant

Securities Appellate Tribunal, Mumbai (SAT): The Coram of Justice Tarun Agarwala, (Presiding Officer) and Justice M.T. Joshi (Judicial Member), while dismissing the

Case Briefs High Courts

Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? HC answers

Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | For passing a valid adjudication order, valid service of show cause notice is essential; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal in which the issue before the Tribunal

Hot Off The Press News

Innocent citizen died in indiscriminate firing by Army | NHRC issues show cause notice to Ministry of Defence on why relief not to be paid to next kin of citizen

NHRC, India issued a notice on 24-02-2021 to the Union Ministry of Defence, through its Secretary, to show cause why Rs 5