Check whether the adjudicating authority who issued the SCN is deriving the powers of adjudication under the provisions of law. Check the permissible mode of service of Show Cause Notice whether it will be issued under permissible law or not?Ĩ. Check whether the SCN is issued under prescribed time limit as per the provisions of law and if invoking extended period of limitations then it should have adequate basis for invoking the extended period not on the their belief and the SCN should clearly provide the factors.ħ. Check the provision of law (section) in which the SCN is issued is it permissible or not? Make a note of specific provisions of the Act, Rules, circulars, notifications and case laws referred to in the SCNĦ. Check the details of taxpayer to whom the Show Cause Notice is meant for.ĥ. Check the whether the DIN is mentioned in the show cause notice or not?Ĥ. Date of issue of Show Cause Notice should be clearly written in the SCN and kindly note the date of receiving the SCN, by which mode & whom received.ģ. Show Cause Notice should be in writing (not oral).Ģ. In this article an attempt has been made to collate some of the best practices to examine Show Cause Notice. “Lex Non Cogit Ad impossibilia”:- Law does not compel the doing of impossibilities
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