CESTAT dismissed the appeal for non prosecution - The order ...

CESTAT Dismisses Appeal for Non-Prosecution; Order Criticized for Being Cryptic and Lacking Essential Reasons.

February 19, 2016

Case Laws Service Tax HC

CESTAT dismissed the appeal for non prosecution - The order passed by the CESTAT with regard to the non-appearance of the Assessee is cryptic and devoid of reasons. The reasons are the soul of the Judgment. The order passed without giving reasons cannot be sustained - HC

View Source

← Previous Next →

CESTAT dismissed the appeal for non prosecution - The order ...

CESTAT Dismisses Appeal for Non-Prosecution; Order Criticized for Being Cryptic and Lacking Essential Reasons.

February 19, 2016

Case Laws Service Tax HC

You may also like:

Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

The High Court quashed the reopening of assessments u/s 148, holding that the reasons recorded by the Assessing Officer were cryptic, vague, lacking nexus, and...

Order cancelling petitioner's registration violated principles of natural justice as it was passed mechanically without application of mind and without assigning reasons....

Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply...

Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

Reopening of assessment u/s 147 - Notice u/s 148 cannot be issued for verification of information, but here the jurisdictional satisfaction of the essential requirement...

The High Court found a violation of natural justice principles due to lack of reasoning in orders of Assistant Commissioner and GST officer. The orders did not address...

The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The...

Formation of belief by the Assessing Officer that income has escaped assessment is the crux of the reopening provision. The reasons recorded must be based on tangible...

Reopening of assessment u/s 147 - reason to believe - the Ld. AO has absolutely changed his view which was formed initially and which was formed while concluding the...

Reopening of assessment u/s 147 - Once the Assessing Officer records the reasons that he has reason to believe that income has escaped assessment, it confers...

The court quashed the impugned orders rejecting the appeal as the appellate authority failed to assign any reasons, violating principles of natural justice. It is...

Quick Updates: