https://www.taxtmi.com/caselaws?id=418652 The court disposed of the writ petition challenging a show cause notice for non-payment of service tax by a SIM card and recharge coupon dealer. The court allowed the dealer to submit a defense statement and evidence for review by the authorities, emphasizing that writ petitions against such notices are exceptional and require specific circumstances like incompetence or mala fide allegations. The court set timelines for submission and consideration of defense statements, promoting transparency and adherence to legal procedures in tax-related matters. en-us Tue, 27 Jul 2021 00:00:00 +0530 Tue, 22 Feb 2022 07:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418652 The court disposed of the writ petition challenging a show cause notice for non-payment of service tax by a SIM card and recharge coupon dealer. The court allowed the dealer to submit a defense statement and evidence for review by the authorities, emphasizing that writ petitions against such notices are exceptional and require specific circumstances like incompetence or mala fide allegations. The court set timelines for submission and consideration of defense statements, promoting transparency and adherence to legal procedures in tax-related matters. Case-Laws Service Tax Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418652