SCN Cannot Be Challenged Prematurely before Final Adjudication unless it Pertains to Jurisdiction or Lack of Authority: Madras HC [Read Order]
The bench, after going through the materials available on record, refused to accept the contention raised by the assessee that the issue had been predetermined by the respondents
The Madras High Court dismissed the premature challenge made by the assessee to the Show Cause Notice (SCN) and directed the respondent authorities to adjudicate the matter after considering the assessee’s reply. The bench observed that SCN cannot be challenged prematurely unless it pertains to jurisdiction or lack of authority In this case, the petitioner,…
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