Deficiency Memos Not Equivalent to Show Cause Notices: Natural Justice Principles Upheld in CENVAT Credit Refund Case.

Deficiency Memos Not Equivalent to Show Cause Notices: Natural Justice Principles Upheld in CENVAT Credit Refund Case. https://www.taxtmi.com/highlights?id=73021 Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - the deficiency memos did not embody a preliminary view or opinion that may have been formed by the second respondent for rejecting the applications for refund - the deficiency memos did not fulfil the rudimentary requirements of an action being imbued and informed by the principles of natural justice. - HC en-us Sat, 11 Nov 2023 18:55:18 +0530 Sat, 11 Nov 2023 18:55:18 +0530 TaxTMI RSS Generator Deficiency Memos Not Equivalent to Show Cause Notices: Natural Justice Principles Upheld in CENVAT Credit Refund Case. https://www.taxtmi.com/highlights?id=73021 Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - the deficiency memos did not embody a preliminary view or opinion that may have been formed by the second respondent for rejecting the applications for refund - the deficiency memos did not fulfil the rudimentary requirements of an action being imbued and informed by the principles of natural justice. - HC Highlights Service Tax Sat, 11 Nov 2023 18:55:18 +0530 https://www.taxtmi.com/highlights?id=73021