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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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Show cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period in the notice violated the statutory requirement and rendered both the notice and subsequent adjudication order invalid. The court distinguished liability quantified in orders from liability that must be specified in notices, holding that provisions addressing unquantified interest in orders do not cure an unquantified notice. Consequently the impugned notice and demand were quashed, with liberty for tax authorities to issue a fresh, properly quantified show cause notice and proceed in accordance with law.