Tag Archives: Tata Steel Ltd.

Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable Issue Whether a Show Cause Notice issued under Section 73 after the extended outer limitation period for FYs 2018-19, 2019-20, and 2020-21 is time-barred and legally unsustainable. Whether invoking the extended period of limitation under Section 74 is valid when… Read More »

Supreme Court stays further proceedings against an assessment order challenged via writ despite available appellate remedies. Issue Whether a writ petition challenging a Section 74 Order-in-Original is maintainable under the Whirlpool exceptions if the assessee alleges that the Show Cause Notice was issued without proper jurisdiction, based on a contested audit, and after a Call… Read More »