Wednesday, 15 July 2015

Assessee can't challenge summon for personal hearing unless it is issued with malice

Service Tax/Excise/Customs : Merely because letters sent by authorities have been replied and documents have been supplied, assessee cannot claim that he cannot be summoned for examination/giving evidence; hence, summons so issued in exercise of statutory power cannot be set aside in writ, except when their issuance is malicious

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