https://www.taxtmi.com/caselaws?id=445587 The HC held that deficiency memos violated principles of natural justice and do not qualify as SCNs; they failed to call the applicant to explain why services qualified as export or to indicate a preliminary view of intermediary status. The court found respondents could not re-examine a valid self-assessed return in refund proceedings absent reassessment under statutory procedure, so the denial of unutilized CENVAT credit was impermissible. The impugned order was quashed and set aside and the petition allowed. en-us Mon, 06 Nov 2023 00:00:00 +0530 Sat, 18 Apr 2026 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445587 The HC held that deficiency memos violated principles of natural justice and do not qualify as SCNs; they failed to call the applicant to explain why services qualified as export or to indicate a preliminary view of intermediary status. The court found respondents could not re-examine a valid self-assessed return in refund proceedings absent reassessment under statutory procedure, so the denial of unutilized CENVAT credit was impermissible. The impugned order was quashed and set aside and the petition allowed. Case-Laws Service Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445587