Home Highlights November 2015 Year 2015 This

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1. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

2. Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer...

3. Cancellation of registration of petitioner - The petitioner should furnish a proper reply to the show cause notice dated 18.08.2022 making out a case as to why action...

4. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

5. Validity of show cause notice - Levy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - The petitioner has been merely...

6. Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

7. Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

8. Maintainability of application for settlement of the case - no show cause notice was issued - The petitioners on their own could not have assessed the duty payable on...

9. Reopening of assessment u/s 147 - old and new provisions - When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have...

10. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

11. Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

12. Validity of show cause notices - SCN in the nature of an adjudicatory order or not - Upon examining the notices in Form DRC-01, the replies thereto and the impugned...

13. Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

14. Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any...

15. Violation of principles of natural justice - there is nothing to indicate as to how this affixing at company premise should be construed as sufficient notice to the...