https://www.taxtmi.com/caselaws?id=370579 The High Court of Calcutta ruled that the impugned show-cause notices were not barred by limitation but declared the penalty imposed under Section 78A invalid in the first writ petition. The court found that the penalty was not applicable to the period in dispute. No additional relief was granted to the parties in the two writ petitions. The judgment extensively analyzed the legal provisions and precedents, concluding that while the show-cause notices were timely, the penalty imposed was not valid. en-us Mon, 16 Jul 2018 00:00:00 +0530 Mon, 13 May 2019 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370579 The High Court of Calcutta ruled that the impugned show-cause notices were not barred by limitation but declared the penalty imposed under Section 78A invalid in the first writ petition. The court found that the penalty was not applicable to the period in dispute. No additional relief was granted to the parties in the two writ petitions. The judgment extensively analyzed the legal provisions and precedents, concluding that while the show-cause notices were timely, the penalty imposed was not valid. Case-Laws Service Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370579