https://www.taxtmi.com/caselaws?id=386256 The rejection of a declaration filed under the Finance Act, 2013 was at issue in this case. The designated authority rejected the appellant's declaration, leading to a dispute over the authority to do so and the timeliness of the Show Cause Notice. The court found that the delayed issuance of the Notice rendered the rejection void ab initio. Citing relevant case laws, the court concluded that the rejection was unsustainable. As a result, the rejection was set aside, and the appellant's appeal was allowed with any consequential benefits as per the law. en-us Fri, 03 May 2019 00:00:00 +0530 Wed, 25 Sep 2019 07:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386256 The rejection of a declaration filed under the Finance Act, 2013 was at issue in this case. The designated authority rejected the appellant's declaration, leading to a dispute over the authority to do so and the timeliness of the Show Cause Notice. The court found that the delayed issuance of the Notice rendered the rejection void ab initio. Citing relevant case laws, the court concluded that the rejection was unsustainable. As a result, the rejection was set aside, and the appellant's appeal was allowed with any consequential benefits as per the law. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386256