Upfront collection of tax and penalty - SCN was not issued - ...

Court Orders Refund for Unauthorized Tax Collection by STO in Cuttack Without Show Cause Notice Under Orissa VAT Act 2004.

September 22, 2021

Case Laws VAT and Sales Tax HC

Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a surprise inspection undertaken of his business premises without passing any assessment order? - Orissa Value Added Tax Act, 2004 (OVAT Act) - The Court holds that the collection of the tax and penalty by the STO, Cuttack from the Petitioner on 10th April, 2007 is without any authority of law. - The amount ordered to be refunded - HC

View Source

← Previous Next →

Upfront collection of tax and penalty - SCN was not issued - ...

Court Orders Refund for Unauthorized Tax Collection by STO in Cuttack Without Show Cause Notice Under Orissa VAT Act 2004.

September 22, 2021

Case Laws VAT and Sales Tax HC

You may also like:

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

The court held that the show cause notice issued by the respondents alleging non-payment of service tax by the petitioner for the financial year 2013-14 was without...

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

The High Court held that since the show cause notice is pending adjudication, the decision in the HSBC case cannot be relied upon for seeking a mandamus directing refund...

HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

The High Court set aside the impugned order dated 08.04.2024 for violation of principles of natural justice due to non-service of show cause notices and assessment order....

Validity of assessment order - The court noted that the audit observations were indeed converted into the show cause notice and subsequently into the impugned order...

The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than...

Rectification u/s 154 - refund of taxes paid in foreign country - The High court noted that the Hon'ble Apex Court had expressly overruled the AAR order in a previous...

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Quick Updates: