https://www.taxtmi.com/caselaws?id=47389 Show cause notices under Section 73 of the Finance Act, 1994 could not be sustained against assessees whose return-filing obligation arose only under Section 71A. The Tribunal held that the amended Section 73 applied to persons liable to file returns under Section 70, and that the class covered by Section 71A was not brought within Section 73. On that construction, proceedings initiated under Section 73 were not maintainable, and the Supreme Court affirmed that view, with the appeals failing. en-us Wed, 27 Jul 2005 00:00:00 +0530 Tue, 29 Sep 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47389 Show cause notices under Section 73 of the Finance Act, 1994 could not be sustained against assessees whose return-filing obligation arose only under Section 71A. The Tribunal held that the amended Section 73 applied to persons liable to file returns under Section 70, and that the class covered by Section 71A was not brought within Section 73. On that construction, proceedings initiated under Section 73 were not maintainable, and the Supreme Court affirmed that view, with the appeals failing. Case-Laws Service Tax Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47389