Reversal of IGST - Validity of notice - Revenue submits that, ...

Case Laws GST

June 26, 2021

Reversal of IGST - Validity of notice - Revenue submits that, the impugned communication is only an intimation of IGST payable and consequentially, a request to the petitioner to reverse the same. If that were so, then the impugned intimation shall be construed to put the petitioner to notice as to the proposal to reverse the same. - The petitioner will file a reply to the same within a period of four weeks from today - HC

View Source

← Previous Next →

Reversal of IGST - Validity of notice - Revenue submits that, ...

Case Laws GST

June 26, 2021

You may also like:

Demand of GST - Legality and Validity of notice of intimation under Section 74(5) of GST - It is just an intimation. It is up to the writ applicant whether to pay...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

Intimation for suspension and notice for cancellation of registration - New GST Form inserted

Validity of order passed by the Tribunal (ITAT) - Non issuance or service of notice to the appellant for hearing - Mere dispatch of a notice is not sufficient. To hold...

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

Validity of intimation of tax ascertained u/s 74(1),(5) - Threat of recovery - There is a vast difference between Rule 142(1)(a) and Rule 142 (1A) of the Rules....

Validity of revival notices - original show cause notices were issued to the petitioners between the years 2007 and 2012 - revival of these proceedings after a gross...

Petitioner sought quashing of intimation blocking input tax credit, alleging forged invoices without actual supply of goods or services. Competent officer had reason to...

Validity of the assessment framed u/s 147 - As the mandatory notice was not available in the records of the Revenue. Thus it can be inferred that the notice under...

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither...

Issue of notice versus service of notice - Income escaping assessment - validity of notice u/s 147 - there has been proper issue of notice within the limitation period...

The ITAT Delhi held that interest levied u/s 220(2) on non-payment of FBT demand, adjusted against a refund due, was not justified as no intimation or notice of demand...

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on...

Quick Updates: