Nektar Therapeutics India Pvt Ltd Vs Union of India
Date: June 22, 2023
Subject Matter
Assistant Commissioner is not the proper officer to issue SCN for the recovery of a previously granted refund
Summary
The case involves a writ petition challenging a show cause notice issued by the Assistant Commissioner of Central Tax, Central Excise & Service Tax, Medchal Division, Medchal Commissionerate. The petitioner's counsel argues that the Assistant…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Mr. Sandeep Chilana, learned counsel for the petitioner; Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.1; and Mr. Dominic Fernandes, learned counsel for respondents No.2 to 6. 2. Challenge made in this writ petition is to the show cause notice No.04/2023-24 dated 17.04.2023 issued by respondent No.5…