https://www.taxtmi.com/caselaws?id=411711 A show cause notice issued under Rule 58 for alleged violation of Section 70(5)(b) was found not to conform to the Act and Rules, so its quashing was upheld. However, setting aside the notice did not decide the underlying merits, and the competent authority was left free to initiate fresh proceedings by issuing a new show cause notice in accordance with law. The merits of the controversy remained expressly open. en-us Mon, 09 Aug 2021 00:00:00 +0530 Thu, 06 Jan 2022 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411711 A show cause notice issued under Rule 58 for alleged violation of Section 70(5)(b) was found not to conform to the Act and Rules, so its quashing was upheld. However, setting aside the notice did not decide the underlying merits, and the competent authority was left free to initiate fresh proceedings by issuing a new show cause notice in accordance with law. The merits of the controversy remained expressly open. Case-Laws VAT and Sales Tax Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411711