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TMI Blogassessment orderX X X X Extracts X X X X X X X X Extracts X X X X ..... I got an show cause notice on 28.12.2023 u/s 73(1) , had many personal hearing on that and on 30.042024 we get an original order and, on that we filed an appeal on 27.08.2024, the very next day we get an additional order. on original order assessment officer had mistakenly left off to add Flood cess On original order. and now on additional order is under sec 74 without any SCN, or hearing. advise. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By KASTURI SETHI - The Reply = Without SCN and without P.H. such additional Adjudication Order is a null order. It is not in consonance with CGST Act . It is a total violation of principles of natural justice. You have no other option but to file afresh appeal against this additional adjudication order treating it afresh Order-in-Original and not Additional. If the Common Portal does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow, (Order No. being same), file the appeal manually.. Let the Appellate Authority decide whether to tag it with the earlier appeal filed against Order-in-Original or not. - Reply By Shilpi Jain - The Reply = What is Flood cess? If demand is huge file a Writ to get the order quashed . - Reply By KASTURI SETHI - The Reply = Flood Cess is a Natural Calamity Cess. It was levied by Kerala State Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. for two years w.e.f. 1.8.19 vide sub-clause (2) of clause 14 of the Kerala Finance Bill, 2019. Thereafter, it was Kerala Flood Cess. The querist should also take care of the period involved in the SCN. - Reply By Yash Shah - The Reply = As per relevant provisions of section 73 section 74, Where it appears to the PO that any tax has not been paid or short paid or erroneously refunded, or where i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput tax credit has been wrongly availed or utilised for any reason, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause (SCN) as to why he should not pay the amount specified in the notice along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest penalties. In other words, to issue an order PO need to serve notice (u/s 73(1) or 74(1)) or statement (u/s 73(3) or 74(3)) Therefore, in the given case issue of additional order u/s 74 without any SCN or hearing is against the provision of CGST act. Hence, that additional order is not valid. Also, technically what was never part of Show cause notice, can never be part of the order, Multipl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High courts can be relied where in it was held. - assessment order - Query Started By: - HELEN JUDE Dated:- 4-11-2024 Last Replied Date:- 20-11-2024 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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