https://www.taxtmi.com/caselaws?id=444597 HC held that limitation for issuing the SCN stood validly extended by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 due to the Covid-19 lockdown, rejecting the plea that the SCN was time barred under Section 73(6)(i)(b) of the Finance Act, 1994. However, the impugned order was quashed as it was passed without adhering to principles of natural justice, the petitioner having been directly called for personal hearing without opportunity to reply to the SCN. The matter was remanded for fresh consideration within six months. en-us Tue, 10 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444597 HC held that limitation for issuing the SCN stood validly extended by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 due to the Covid-19 lockdown, rejecting the plea that the SCN was time barred under Section 73(6)(i)(b) of the Finance Act, 1994. However, the impugned order was quashed as it was passed without adhering to principles of natural justice, the petitioner having been directly called for personal hearing without opportunity to reply to the SCN. The matter was remanded for fresh consideration within six months. Case-Laws Service Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444597