SCN not Required to be Issued under Section 73(3) of Finance Act when Tax Deposited with Interest: CESTAT [Read Order]
SCN not Required to be Issued under Section 73(3) of Finance Act when Tax Deposited with Interest, rules CESTAT
By Kalyani B. Nair - On January 2, 2024 9:15 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the show cause notice (SCN) is not required to be issued under Section 73(3) of the Finance Act, 1994 when tax deposited with the interest. The penalty has been imposed by the adjudicating authority with the finding that the appellant…
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