Service of proper show cause notice - Rule 142(1)(a) of GST - ...

GST

January 21, 2022

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even the summary of the show cause notice does not contain specific facts and allegations showing evasion of payment of due tax to the Government. In the absence of the ingredients of a proper show cause notice the petitioner is being denied proper opportunity of defending himself. Such a proceeding could end up in vague result and would also not be in the interest of the revenue. - HC

View Source

← Previous Next →

Service of proper show cause notice - Rule 142(1)(a) of GST - ...

GST

January 21, 2022

You may also like:

Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any...

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Validity of summary of the show cause notice in Form GST DRC-01 - Summary of SCN in Form DRC-01 is not a substitute of SCN u/s 74(1) - The impugned show cause notice in...

Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such...

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act,...

Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer...

Transfer of case u/s 127 - show cause notice issued is under Section 127 (1) when all applicable provisions are under Section 127 (2) (a) of the Act. Even in the order...

Confiscation - penalty - Had the show cause notice Form GST MOV-10 been properly prepared, the petitioner could have had adequate opportunity to represent his case and,...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards...

Quick Updates: