Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural...
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
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Service tax demand was challenged on the ground that the Show Cause Notice issued solely on the basis of CBDT/Income Tax data lacked independent verification and breached principles of natural justice; consequently the demand was set aside. The failure to undertake mandatory pre-Show Cause Notice consultation for demands exceeding the prescribed threshold was held to render the notice legally unsustainable, resulting in quashing of demand. Because the substantive demand failed, interest, penalty and late fees linked to the alleged service tax liability were also held not leviable and were set aside.
Service tax demand was challenged on the ground that the Show Cause Notice issued solely on the basis of CBDT/Income Tax data lacked independent verification and breached principles of natural justice; consequently the demand was set aside. The failure to undertake mandatory pre-Show Cause Notice consultation for demands exceeding the prescribed threshold was held to render the notice legally unsustainable, resulting in quashing of demand. Because the substantive demand failed, interest, penalty and late fees linked to the alleged service tax liability were also held not leviable and were set aside.
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