https://www.taxtmi.com/caselaws?id=305476 The High Court of Calcutta partially allowed an appeal filed by the revenue challenging the quashing of a show cause notice-cum-demand letter. The Court found a violation of natural justice principles but deemed quashing the notice unnecessary. The order was modified to treat the notice as additional information, directing a personal hearing and submission of objections within 15 days. The assessing officer was instructed to consider documents presented during the hearing and proceed accordingly. No coercive action was permitted until after the hearing. The appeal was partly allowed, and the connected application was disposed of as per the Court's directions. en-us Tue, 02 Aug 2022 00:00:00 +0530 Wed, 24 May 2023 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305476 The High Court of Calcutta partially allowed an appeal filed by the revenue challenging the quashing of a show cause notice-cum-demand letter. The Court found a violation of natural justice principles but deemed quashing the notice unnecessary. The order was modified to treat the notice as additional information, directing a personal hearing and submission of objections within 15 days. The assessing officer was instructed to consider documents presented during the hearing and proceed accordingly. No coercive action was permitted until after the hearing. The appeal was partly allowed, and the connected application was disposed of as per the Court's directions. Case-Laws Service Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305476