Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Clubs and Associations Win: Retrospective Tax...     TaxTMI    GST Rate Reduction Not Automatically Applicable:...     TaxTMI    Territorial Jurisdiction Denied: Petitioner...     TaxTMI    Gold Import Violation: Seizure Upheld as Court...     TaxTMI    Club Membership Services Face New Tax Liability as...     TaxTMI    Transfer Development Rights Not Taxable Under GST...     TaxTMI    Landmark Ruling: Retrospective Tax Amendments...     TaxTMI    Taxpayer Wins on Transfer Pricing Method and SEZ...     TaxTMI    Customs Introduces Streamlined Provisional...     TaxTMI    High-Stakes Tax Fraud Case: Evidence Reveals...     TaxTMI    E-way Bill Compliance: Complete Documentation...     TaxTMI    Land Development Agreement Not Subject to GST,...     TaxTMI    Landmark GST Voucher Ruling: Clarifies Tax...     TaxTMI    GST Council Clarifies Tax Rates for Agricultural...     TaxTMI    Comprehensive Trade Support Platform Launched to...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Validity of assessment order - replies submitted by the ...


Assessment Order Quashed for Procedural Errors; Case Sent Back for Reconsideration Due to Natural Justice Breach.

February 16, 2024

Case Laws     GST     HC

Validity of assessment order - replies submitted by the petitioner and the documents provided by the petitioner were not taken into consideration - principles of natural justice - The High court quashes the assessment order dated 31.12.2023 due to procedural irregularities and failure to consider the petitioner's submissions adequately. - Matter restored back for reconsideration.

View Source

 

← Previous Next →

 

You may also like:

  1. Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

  2. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

  3. CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original...

  4. The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of...

  5. The High Court address the rejection of revision petition u/s 264 due to an inadvertent error in filing Form ITR-VII, resulting in denial of exemption to a trust...

  6. Refund on CGST and IGST - denial only on the ground that his claim got consolidated under one head of SGST - petitioner's specific case is that due to error and new...

  7. Disallowance on account of loss on error trade - due to human error in punching the wrong scrip code, or punching of wrong quantity or in punching buy order in place of...

  8. HC remanded proceedings back to ITAT for de novo hearing due to violation of natural justice principles. The original assessment order by NFAC was passed ex-parte...

  9. The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the...

  10. The petition was declined on grounds of maintainability due to availability of an alternate efficacious remedy of appeal against the impugned order. The contention...

  11. Bribery Case - Court rejects CBI prayer for CBI Custody - sends all accused to JC

  12. The CESTAT upheld the remand order for reconsideration of refund claims of CVD paid by respondents. While refund of duty collected without authority of law is...

  13. The court held that the impugned order and consequential recovery notice were issued in violation of principles of natural justice as the petitioner was not afforded an...

  14. HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

  15. The case concerns the reopening of assessment u/s 147 based on information from the Non-filers Monitoring System (NMS) about cash deposits in the assessee's bank account....

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Tax Breaks for Inventors: Rs. 3 Lakh Annual Deduction on Patent Royalt...
T: Tax Break for Creative Writers: 100% Deduction or Rs. 3 Lakh on Litera...
T: Agricultural Producer Companies Gain 100% Tax Deductions to Boost Smal...
T: Cooperative Societies Gain Tax Relief Under New Income Tax Bill's Expa...
A: Tax Officials Must Justify ITC Denial, Ensure Fair Assessment and Prev...
F: GST Dilemma: Restaurant Service Providers Navigate Complex Tax Rates a...
A: LLPs Required to Submit Annual Returns Form 11 and Form 8 Annually, Fa...
A: Diamond Export Firm Partners Held Liable for Delayed Foreign Exchange ...
A: India Revokes Transit Permissions for Bangladesh Exports, Citing Logis...
A: Food Businesses Must Swiftly Remove Unsafe Products Under FSSAI Guidel...
A: Heavy Metals in Food: Silent Toxins Threatening Public Health Through ...
A: Toxic Calcium Carbide Ripens Fruits Dangerously, Causing Severe Health...
A: Decode Food Labels: Master Nutritional Info to Make Smarter, Healthier...
A: Indian Project Exports Council Empowers Businesses to Expand Global Re...
A: Empowering Indian Leather Exports: Strategic Support for Manufacturers...
A: Coir Board Empowers Micro Entrepreneurs with Strategic Support and Dev...
H: Income Tax Assessment Remanded: Comprehensive Re-examination Ordered w...
H: E-way Bill Violation: Invalid Documentation Leads to Penalty Confirmat...
H: Universities Exempt from GST on Affiliation Fees as Non-Commercial Reg...
H: Taxpayer Wins Challenge to Input Tax Credit Denial, Court Orders Compr...
H: Accused in Fraudulent ITC Case Secures Conditional Bail Following Comp...
H: High Court Rules Physical Tax Invoice Essential for Goods Transport Un...
H: Renting Property to Social Justice Department for Girls' Hostel Qualif...
H: Employee Service Recoveries Taxable Under GST: Canteen and Transport C...
H: Employee Canteen and Transportation Services Trigger Complex GST Impli...
H: Geo Membrane Water-Proof Lining Classified as Technical Textile Under ...
H: Land Rights Transfer Triggers 18% GST, Covering Leasehold, Buildings, ...
H: Tax Probe Reveals No Evidence of Evasion, Petitioner Granted Access to...
H: Taxpayer's Genuine Unawareness Justifies 161-Day Appeal Delay, Substan...
H: Customs Duty Notifications Upheld: Additional Levies Valid Despite Exe...