Tag Archives: show-cause notice

Who can issue show cause notice under GST

By | November 30, 2018

Who can issue show cause notice under GST Authority empowered to issue show cause notice and confirm demand under GST Notice and order for demand of amounts payable under the Act : Superintendent of Central Tax issue show cause notice under rule 142(1) of CGST Rules.  Demand under section 73 of CGST Act 2017  i.e. where charge of suppression of facts… Read More »

No penalty when show cause notice is silent on ‘ suppression ‘

By | July 24, 2016

CESTAT, CHENNAI BENCH GRR Logistics (P.) Ltd. v. Commissioner of Service Tax, Chennai P.K. CHOUDHARY, JUDICIAL MEMBER FINAL ORDER NO. 40865/2016 APPEAL NO. ST/42193/2015 MAY  31, 2016 B. Ganesh Prabhu, CA for the Appellant. L. Paneerselvam, AC (AR) for the Respondent. ORDER 1. This is an appeal filed against OIA No.125/2015 (STA-I) dated 27.7.2015 passed… Read More »

Writ not maintenanble as Assessee did not responded to show-cause notice issued

By | March 7, 2016

  Held In the present case,petitioner had simply not responded to the show-cause notice issued by the adjudicating authority. We have noticed that after receipt of show-cause notice, for months together, petitioner filed no reply. The order of adjudication came to be passed more than a year later. At no point of time, the petitioner… Read More »