Whether a fresh show cause notice can be issued during pendency of proceedings ?
Issue Favourable to Tax Payer ?:- yes
Held - Respondent No.2 for issuing show cause notice has relied upon six show cause notices and an offence booked by DRI but none of these had atta.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear that once the petitioner's refund claim was rejected on the ground that it was founded on forged ITC, the petitioner would be li.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that the matter with regard to the eligibility of MEIS scheme has not attained finality. Hence, respondent No. 4 is not.....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case, it is clear that the petitioner's application had been acknowledged by the communication of the Settlement Commission d.....