https://www.taxtmi.com/caselaws?id=291070 The judgment quashed Annexures P-1 and P-2, directing the Respondents to finalize the assessment based on the show cause notice and issue a demand notice accordingly. The court emphasized the necessity of a formal determination before initiating recovery proceedings under Section 87, as outlined in the Finance Act and supported by judicial precedents. The decision was based on the principles of due process and the requirement for a clear assessment before taking coercive recovery actions. en-us Fri, 21 Jul 2017 00:00:00 +0530 Tue, 27 Oct 2020 10:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291070 The judgment quashed Annexures P-1 and P-2, directing the Respondents to finalize the assessment based on the show cause notice and issue a demand notice accordingly. The court emphasized the necessity of a formal determination before initiating recovery proceedings under Section 87, as outlined in the Finance Act and supported by judicial precedents. The decision was based on the principles of due process and the requirement for a clear assessment before taking coercive recovery actions. Case-Laws Service Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291070