TaxTMI 
TaxTMI 
time limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130
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....ime limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130<br> Query (Issue) Started By: - SUSHIL BANSAL Dated:- 21-10-2023 Last Reply Date:- 22-10-2023 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear experts, Plz guide on time limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130 Reply By Amit Agrawal: The Reply....
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....: Kindly note following portion of Para 6 from Apex Court ruling in case of GOVERNMENT OF INDIA VERSUS CITEDAL FINE PHARMACEUTICALS (1989 (7) TMI 100 - SUPREME COURT): "......................In the absence of any period of limitation it is settled that every authority is to exercise the power within a reasonable period. What would be reasonable period, would depend upon the facts of each ca....
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....se. Whenever a question regarding the inordinate delay in issuance of notice of demand is raised, it would be open to the assessee to contend that it is bad on the ground of delay and it will be for the relevant officer to consider the question whether in the facts and circumstances of the case notice or demand for recovery was made within reasonable period. No hard and fast rules can be laid down....
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.... in this regard as the determination of the question will depend upon the facts of each case." These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By KASTURI SETHI: The Reply: If penalties are integrally related to the demand SCN under Section 73 or 74, time limitation will be applicable mentioned therein, otherwise Not i.e. impo....
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....sition of penalties are not time barred, if the offences are independent of the demand of tax on account of .non-levy/short levy. Disclaimer : These are my personal views for education purposes and not for Court proceedings.<br> Discussion Forum - Knowledge Sharing ....