Notice issuance for tax collected but not paid: no time limit to issue; order must be passed within one year. There is no time limit for issuing a notice in cases of tax collected but not paid; notices may be issued on detection of such cases at any time. Once a notice is issued, the adjudicating authority must pass the resulting order within one year from the date of issue of the notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice issuance for tax collected but not paid: no time limit to issue; order must be passed within one year.
There is no time limit for issuing a notice in cases of tax collected but not paid; notices may be issued on detection of such cases at any time. Once a notice is issued, the adjudicating authority must pass the resulting order within one year from the date of issue of the notice.
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