Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petitioner to respond to allegations. Additionally, no date or time for personal hearing was communicated. The cancellation order was passed retrospectively without providing an opportunity to contest, further violating natural justice. However, considering the petitioner sought cancellation, the cancellation order was made operative prospectively from the SCN date, not retrospectively. The petition was disposed of accordingly.
The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petitioner to respond to allegations. Additionally, no date or time for personal hearing was communicated. The cancellation order was passed retrospectively without providing an opportunity to contest, further violating natural justice. However, considering the petitioner sought cancellation, the cancellation order was made operative prospectively from the SCN date, not retrospectively. The petition was disposed of accordingly.
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TaxTMI 
TaxTMI 
of 4886 
