Can Permission be withdrawn without a notice?
IN the above Circular, Board had asked the field formations to immediately withdraw such facility. Now can this be done without a notice to the assessee? Invariably the field officers are going to give an order immediately without issuing a notice and it will be challenged and litigation for the next few years is assured. In a case which we will report tomorrow, the Department issued a clarification to an assessee that Service Tax was not payable. Later there was a change of mind and the Department withdrew this clarification and issued notice demanding tax. The High Court held that withdrawal of the letter without notice is not valid and so the consequent notice was also invalid.