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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Recovery of unpaid Central as well as GST and IGST from the ...


High Court Criticizes Tax Order for Lack of Clarity, Describing It as a "Needle in a Haystack" Situation.

September 1, 2021

Case Laws     GST     HC

Recovery of unpaid Central as well as GST and IGST from the petitioner with penalty - Even otherwise the impugned order cannot sustain. The Superintendent of Taxes has passed an order which runs into close to 150 pages in which he has discussed range of issues completely unconnected to the case on hand - The ultimate observations and conclusions in the order are hard to find and more difficult to understand. The task of the reader of this order to fish out the reasons in support of the demand is more difficult than finding a needle from a haystack. Howsoever hard we may try, it is difficult to separate the grain from the chaff. - HC

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