Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Under section 73, a summary in Form DRC-01 cannot replace the statutory show cause notice, and notice, statement and order must be issued and authenticated by the proper officer. The text notes that non-compliance makes the initiation ineffective, leading to quashing of the order in original while preserving the summary already issued and allowing a fresh notice. For de novo proceedings, the fresh notice relates back to the date of the summary, and the intervening period is excluded while computing limitation for passing the adjudication order.
Under section 73, a summary in Form DRC-01 cannot replace the statutory show cause notice, and notice, statement and order must be issued and authenticated by the proper officer. The text notes that non-compliance makes the initiation ineffective, leading to quashing of the order in original while preserving the summary already issued and allowing a fresh notice. For de novo proceedings, the fresh notice relates back to the date of the summary, and the intervening period is excluded while computing limitation for passing the adjudication order.
Note: It is a system-generated summary and is for quick reference only.
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