Violation of principles of natural justice - Refund of VAT paid ...

Case Laws VAT and Sales Tax

March 16, 2021

Violation of principles of natural justice - Refund of VAT paid on goods sold - The appellate authority appointed by the Government for hearing appeals under Section 72 of the Act would be in a better position to appreciate both questions of fact and law. It is well settled that once statutory mechanism is provided for resolution of dispute, the party aggrieved must availed of the statutory remedy provided under the Statute and should not rush to the High Court invoking its extra ordinary writ jurisdiction. - HC

View Source

← Previous Next →

Violation of principles of natural justice - Refund of VAT paid ...

Case Laws VAT and Sales Tax

March 16, 2021

You may also like:

The appellant imported parts on which Special Additional Duty (SAD) was paid, but these parts were not sold as such. Instead, they were used for installation of an...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Refund of SAD - what is manufactured and sold by the appellant is "Proflex Roof" and on such "Proflex Roof" VAT is paid. Therefore, it cannot be said the assessee has...

Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - the...

Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate...

Determination of tax - Procedure prescribed u/s 75(4) of CGST not followed - Validity of assessment order - violation of principles of natural justice - requirement of...

Violation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the...

The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty...

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

The case involves a dispute over the refund of Special Additional Duty paid on imported goods. The Appellate Tribunal held that the refund application cannot be rejected...

Rectification of mistake - mistake apparent on the face of record or not - it cannot be stated that non-taking of notice of Email on 25.04.2021 as amounting to violation...

Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

Quick Updates: