show-cause notice
‘Blacklisting Orders passed for an indefinite period not permissible under law’: Allahabad HC sets out contents for notice
“The notice is required to state the grounds necessitating the action and the penalty proposed specifically and unambiguously and is also required to adhere to the principles of natural justice”
Delhi High Court sets aside show cause notice not falling within the ambit of Section 28 (9A)(c) of Customs Act
Section 28 provides a window of five years from the relevant date within which proceedings under the said provision may be initiated. The proceedings so initiated are liable to be ended in accordance with the statutory timelines which stand out in sub-section (9).
Delhi CM House Renovation case: PWD engineers moves Delhi High Court against show cause notice issued by Vigilance Department; Court issues notice
As per reports, the case relates to alleged wasteful expenditure of almost Rs 53 crore on the renovation of Chief Minister Arvind Kejriwal’s official residence.1
Gujarat High Court quashes Order cancelling firm’s GST Registration for serving cryptic and vague Show Cause Notice
The Court granted liberty to the respondent authorities to issue fresh notice, including the detailed reasons and thereafter to provide reasonable opportunity of hearing to the petitioner.
Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court
The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.
Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act
The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law
Supreme Court| Invocation of incorrect methodology for arriving at assessable value is immaterial to show cause notice’s validity, provided that the power itself existed
Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.
Characterising it as ‘sketchy’ and ‘non-speaking’, Rajasthan High Court sets aside the order of the Joint Commissioner, GST
It suffered from non-application of mind and was in violation of mandatory requirement of section 75 (6) of the CGST Act.
Supreme Court observes documents relied upon for formation of opinion under Rule 3 of the SEBI Adjudication Rules 1995, not required to be disclosed to the noticee unless relied upon in the inquiry
Supreme Court: In a special leave petition against the impugned judgment passed by the Bombay High Court, whereby, the Court dismissed the
Whether dismissal order served without show cause notice justified when there’s suspicion of involvement in espionage & anti-national activities? Armed Forces Tribunal decides
Armed Forces Tribunal (Lucknow Bench): The Division Bench of Justice Umesh Chandra Srivastava, Member (J) and Vice Admiral Abhay Raghunath Karve, Member
Bombay High Court | Independent Non-Executive Director not liable for acts of company when not involved in day-to-day business
Bombay High Court: The Division Bench of K.R. Shriram and Milind N. Jadhav, JJ. took cognizance of a petition which was filed
Delhi High Court: Delhi police well within jurisdiction to issue show cause to restaurant serving alcohol beyond permissible limits; Writ petition not maintainable
Delhi High Court: Jasmeet Singh, J. did not interfere with the impugned show cause notice issued by Delhi Police to a restaurant
Karnataka High Court | No suppression of material facts if show cause notice issued is based on balance sheet; Appeal denied
Karnataka High Court: A Division Bench of PS Dinesh and Anant Pamana Hegde, JJ. rejected the appeal filed by Commissioner
If an assessee living outside India delays in filing objection to Show Cause notice by one day in asking for adjournment, Can HC deny him of his right? Here’s what Del HC observes
Delhi High Court: The Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ., expressed that, merely because there was a delay
Wilful Defaulter Circular: A Much-Needed Munition or a Growing Conundrum
by Bishwajit Dubey*, Shatrajit Banerji** and Prafful Goyal***
Cal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; Case remanded back to the Assessing Officer for fresh assessment
Calcutta High Court: Md. Nizamuddin, J. allowed a petition which was filed challenging the impugned assessment order under Section 147 read with
[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as “proper officer”; Show cause notice set aside
Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the
Once a document gets registered, can it be cancelled as per the Registration Act, 1908? Del HC answers
Delhi High Court: Yashwant Varma, J., held that once a document comes to be duly registered, it becomes a fait accompli. In
Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007
Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents