Recovery proceedings under Section 87 of the Finance Act before adjudication of SCN is not permissible
Court :
Karnataka High Court
Brief :
The Hon’ble High Court of Karnataka relying upon the decision in the case of GSP Infratech Development Ltd. Vs. Union of India and Others [2013-TIOL-399-HC-KAR-ST], held that the words "amount payable by a person" used in Section 87 of the Finance Act will have to be considered in the background of Section 73 of the Finance Act inasmuch as, SCN issued under Section 73(1) of the Finance Act is required to be adjudicated after considering representation of the person, if filed, and thereafter determining the amount payable under the Finance Act. Any deviation in this regard would be in violation of principles of natural justice and doctrine of Audi Alteram Partem would be attracted.
Citation :
Mrs. Prashanthi (Legal Heir and W/o. Late Sri P S Harsha, Proprietor of M/s Rapid Marine Suppliers) Vs. Union of India and Others [2015-TIOL-1596-HC-KAR-ST]
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 011-411-70713
Bimal Jain
Published in Service Tax
Views : 2286
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
