Search Results Page

Search Results

1 - 9 of 9 (0.20 seconds)
Z R Enterprise vs State Of Gujarat on 4 April, 2024 cites

Assistant Commissioner (Ct) Ltu ... vs M/S Glaxo Smith Kline Consumer Health ... on 6 May, 2020

7.2 It is true that this Court cannot condone the delay which the appellate authority could not have condoned in view of the decision of the Apex Court in case of Glaxo Smith Kline Consumer Health Care Limited (supra). However when the show-cause notice issued by the respondent is without jurisdiction and the same is challenged before this Court, this Court while exercising jurisdiction under Article 226 of the Constitution of India, would examine as to whether the respondent authority had jurisdiction Page 9 of 11 Downloaded on : Fri Apr 26 20:45:33 IST 2024 NEUTRAL CITATION C/SCA/21738/2023 ORDER DATED: 04/04/2024 undefined to issue such show-cause notice or not. On perusal of the show-cause notice, it is apparent that the show-cause notice only refers to the details provided by the Income Tax Department of various assessees for the I.T. Returns for the F.Y. 2015- 16 and 2016-17 and details in Form No.26AS (TDS) and only on that basis, without making any further inquiry by the respondent, the show-cause notice was issued making the petitioner liable to pay the service tax on the assumption that that there was sales of services on the basis of the Income Tax Returns filed by the petitioner without verifying that what type of services is provided by the petitioner. It is also apparent from the record that the respondent authority has not done any inquiry or informed the petitioner about the show-cause notice after the show-cause notice was issued during COVID-19 pandemic situation.
Supreme Court of India Cites 49 - Cited by 100 - A M Khanwilkar - Full Document
1