Whether SCN/ Order can be set aside being non-speaking and and lacking in reasons ?
Issue Favourable to Tax Payer ?:- yes
Held - The observation in the impugned order dated 23.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detail.....
Issue Favourable to Tax Payer ?:- yes
Held - It is apparent from the above that the show cause notice is inadequate and fails to meet the requisite standards of a show-cause notice. The.....
Issue Favourable to Tax Payer ?:- yes
Held - It is true that the petitioner has not specifically raised the said ground before the appellate authority but the fact remains that mandator.....
Issue Favourable to Tax Payer ?:- yes
Held - The appellants applied for revocation of such order, which was once again rejected by a non-speaking order. When the matter was carried on a.....
Issue Favourable to Tax Payer ?:- yes
Held - For the foregoing reasons, this Court is of the considered view that being a non-speaking order as no reasons have been given for rejecting .....
Issue Favourable to Tax Payer ?:- yes
Held - The defects pointed out by the respondent in the impugned show cause notices have been clarified by the petitioner in their replies. However.....