Classification of goods - The petitioner alleges that the show ...

Case Laws GST

March 5, 2024

Classification of goods - The petitioner alleges that the show cause notices were issued with a pre-determined notion regarding the classification of goods, thereby raising concerns about the fairness of the assessment process. - The High court notes the conflicting interpretations regarding the classification of goods and the reliance on HSN Explanatory Notes and legal precedents. - The court directs the petitioner to respond to the show cause notices, emphasizing the assessing officer's obligation to consider the petitioner's submissions and provide a reasonable opportunity for a personal hearing.

View Source

← Previous Next →

Classification of goods - The petitioner alleges that the show ...

Case Laws GST

March 5, 2024

You may also like:

Validity of show cause notice - Issued with pre-judged mind - When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in...

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

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

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...

Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a...

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...

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...

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...

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...

Validity of SCN proposing to declare the petitioners as wilful defaulters - Classification of Account as NPA - Impact of CIRP proceedings under IBC - The High Court held...

Pre-Show Cause Notice Consultation - it cannot be said that voluntary statements made by the officials of the petitioners before the Senior Intelligence Officer would...

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...

SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Quick Updates: