Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Validity of order issued u/s 73(9) with DRC-07 - The order, ex ...

Case Laws     GST

March 18, 2023

Validity of order issued u/s 73(9) with DRC-07 - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. - The impugned order as also Summary of the order in Form GST DRC-07 is set aside - HC

View Source

 


 

You may also like:

  1. Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of...

  2. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

  3. Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in...

  4. Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07,...

  5. Validity of Ex-parte order passed u/s 74 - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign...

  6. Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any...

  7. Ex-parte order - disallowance of Input Tax Credit and further imposing of tax - No sufficient time was afforded to the petitioner to represent his case and (b) order...

  8. The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being...

  9. Validity of order passed u/s 74(1) - No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment passed ex parte in nature, does not...

  10. Petitioner challenged determination made by respondents on 30th December 2023 u/s 73(9) of CGST/WBGST Act 2017, alleging violation of principles of natural justice...

  11. Levy of interest - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons...

  12. Validity of assessment order under GST - order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer...

  13. Time Limitation - validity of orders passed by the 1st respondent u/s 73(9) of the Central Goods and Services Tax Act, 2017 - The High Court observed that, the...

  14. Ex-parte order - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences; (c) It is also found that the...

  15. 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...

 

Quick Updates:Latest Updates