Issuance of undated notice under Section 73(1) of the C.G.S.T/ U. ...

Case Laws GST

March 11, 2022

Issuance of undated notice under Section 73(1) of the C.G.S.T/ U.P.G.S.T. Act, 2017 - reasonable time to the petitioner to submit his reply to the show cause notice granted or not - non-compliance of principles of natural justice renders the impugned order to be unsustainable. - HC

View Source

← Previous Next →

Issuance of undated notice under Section 73(1) of the C.G.S.T/ U. ...

Case Laws GST

March 11, 2022

You may also like:

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

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...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

Impugned assessment order violated principles of natural justice as petitioner was not provided further opportunity after show cause notice nine months prior....

Classification dispute regarding Agro Shed Net manufactured by petitioner, whether classifiable as 'fabric' or plastic. Petitioner aggrieved that respondent-authority...

Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

Reopening of assessment u/s 147 - old and new provisions - When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have...

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

Quick Updates: