Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]
The Court held that pre-consultation was inapplicable as the petitioner failed to file returns and did not respond to notices, and such consultation applies only when returns are filed under Section 70 of the Finance Act.
The Patna High Court dismissed a service tax challenge , holding that pre-consultation of Show cause notice (SCN) was not mandatory due to the petitioner’s failure to file returns for the period April 2015 to March 2017. Shashi Galvanising Private Limited,petitioner-assessee,was registered under the Service Tax provisions of the Finance Act, 1994. It had taken…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
