Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN ...

Court Affirms Authority's Jurisdiction to Issue Show Cause Notice on Alleged Wrongful GST TRAN Credit Availment.

November 20, 2023

Case Laws GST HC

Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause notice issued is without jurisdiction or the authority is not vested with the power to investigate the matter and issuance of show cause notice for alleged incorrect availing of input tax credit. - Writ petition dismissed - HC

View Source

← Previous Next →

Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN ...

Court Affirms Authority's Jurisdiction to Issue Show Cause Notice on Alleged Wrongful GST TRAN Credit Availment.

November 20, 2023

Case Laws GST HC

You may also like:

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

The High Court dismissed the writ petition challenging the show cause notice issued for wrongful availment of input tax credit by the petitioners. The Court held that...

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...

Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

This legal matter involves alleged violations of specific provisions under the applicable Goods and Services Tax (GST) statutes. The case pertains to the exercise of...

The High Court held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable....

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

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

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...

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the...

The High Court dismissed the petition filed by the Petitioner challenging the show cause notice issued by the Respondents. The Court held that the Comptroller 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...

The High Court held that the respondent-authority had jurisdiction u/s 61 of the Jharkhand Goods and Services Tax Act, 2017 to issue a second show-cause notice seeking...

Quick Updates: