https://www.taxtmi.com/highlights?id=85151 HC upheld the validity of a show-cause notice (SCN) regarding short payment of tax on commission income of Rs. 16,56,267/-. The authority correctly determined that commission received from M/s. Jembo Cable could not qualify as an exempted service. Court emphasized that SCN represents a preliminary procedural step, ensuring principles of natural justice by allowing petitioner to present evidence and submissions during adjudication. The adjudicating authority must consider all submissions before passing final order. Court found SCN lawful as integral part of tax adjudication process, particularly concerning determination of claimed exemption applicability. Application disposed of accordingly. en-us Fri, 24 Jan 2025 08:44:40 +0530 Fri, 24 Jan 2025 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85151 HC upheld the validity of a show-cause notice (SCN) regarding short payment of tax on commission income of Rs. 16,56,267/-. The authority correctly determined that commission received from M/s. Jembo Cable could not qualify as an exempted service. Court emphasized that SCN represents a preliminary procedural step, ensuring principles of natural justice by allowing petitioner to present evidence and submissions during adjudication. The adjudicating authority must consider all submissions before passing final order. Court found SCN lawful as integral part of tax adjudication process, particularly concerning determination of claimed exemption applicability. Application disposed of accordingly. Highlights GST Fri, 24 Jan 2025 08:44:40 +0530 https://www.taxtmi.com/highlights?id=85151