TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court rules in favor of petitioner after respondent acknowledges deficiencies in vague show cause notice.</h1> <h3>TENERON LIMITED Versus SALE TAX OFFICER CLASS II/ AVATO GOODS AND SERVICE TAX & ANR.</h3> TENERON LIMITED Versus SALE TAX OFFICER CLASS II/ AVATO GOODS AND SERVICE TAX & ANR. - TMI Issues:Show cause notice validity and specificityAnalysis:The petitioner challenged a show cause notice dated 21.11.2019, along with a demand for tax, interest, and penalty. The petitioner contended that the notice was vague and lacked specific allegations, making it unclear on what basis the amount was being claimed. The notice did not specify whether it was related to non-payment of tax, short payment of tax, erroneous refund of tax, or erroneous input tax credit utilization. It was highlighted that the notice only mentioned the cancellation of the petitioner's GST registration without providing further details.During the hearing, the counsel for the respondent, along with the GST Officer, acknowledged the deficiencies in the show cause notice. The GST Officer agreed to withdraw the impugned notice and assured the issuance of a fresh notice with proper particulars. Consequently, the original show cause notice was withdrawn, and the petitioner's grievance was addressed satisfactorily.As a result of the respondent's commitment to issuing a new show cause notice with specific details, the court disposed of the petition and application in favor of the petitioner. The case was resolved by withdrawing the initial vague notice and allowing the respondents to issue a fresh notice that clearly outlines the allegations and basis for the tax demand.
TaxTMI 