SCN cannot be issued to debtors until tax liability crystallise – HC

CA Urvashi Porwal

Brief of the Case

In the case of M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others, it was held that in case of non payment of service tax by the assessee, the notices for recovery cannot be issued to assessee’s debtors unl

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