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 August 2023 Year 2023 This

Principles of natural justice - non-issuance of mandatory notice ...

Case Laws     GST

August 23, 2023

Principles of natural justice - non-issuance of mandatory notice u/s 74(1) - Assessment orders set aside, which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due u/s 50(1) and late fee u/s 47 - HC

View Source

 


 

You may also like:

  1. 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...

  2. Principles of Natural Justice - assessment order is not preceded by a pre-assessment notice or show cause notice - Service by indirect methods, such as publication and...

  3. Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

  4. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

  5. Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on...

  6. Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be...

  7. Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

  8. Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

  9. Validity of assessment orders - Violation of principles of natural justice - use of common portal though intended to facilitate faster service notice of orders and...

  10. 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...

  11. 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,...

  12. Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

  13. Violation of the principles of natural justice - Validity of GST assessment order - no opportunity of filing an objection and personal hearing provided - Section 74 (1)...

  14. Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along...

  15. 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...

 

Quick Updates:Latest Updates