https://www.taxtmi.com/caselaws?id=359659 The Court ruled in favor of the petitioner, a Co-operative Bank, in a case challenging communications demanding tax, interest, and penalty without issuing a show cause notice. The Court found the communications unjustifiable for not adhering to the mandatory requirement of a show cause notice. It emphasized the necessity of a show cause notice under Section 73(1) of the Finance Act, 1994, and held that the extended period of limitation could not be applied without specific allegations. The Court quashed the communications and directed the respondent to issue a show cause notice, allowing the petitioner to contest the disputed amounts. en-us Tue, 10 Apr 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359659 The Court ruled in favor of the petitioner, a Co-operative Bank, in a case challenging communications demanding tax, interest, and penalty without issuing a show cause notice. The Court found the communications unjustifiable for not adhering to the mandatory requirement of a show cause notice. It emphasized the necessity of a show cause notice under Section 73(1) of the Finance Act, 1994, and held that the extended period of limitation could not be applied without specific allegations. The Court quashed the communications and directed the respondent to issue a show cause notice, allowing the petitioner to contest the disputed amounts. Case-Laws Service Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359659