Validity of demand of GST including penalty - Violation of ...

GST Demand and Penalty Case Remitted for Re-adjudication Due to Natural Justice Violation and Procedural Deficiencies.

March 26, 2024

Case Laws GST HC

Validity of demand of GST including penalty - Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - Given the shortcomings in the adjudication process, the High Court remitted the matter to the Proper Officer for re-adjudication. The Proper Officer was directed to intimate the petitioner regarding any required details/documents and allow them an opportunity to furnish explanations and additional documents, if necessary.

View Source

← Previous Next →

Validity of demand of GST including penalty - Violation of ...

GST Demand and Penalty Case Remitted for Re-adjudication Due to Natural Justice Violation and Procedural Deficiencies.

March 26, 2024

Case Laws GST HC

You may also like:

The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

The High Court set aside the impugned tax demand order due to violation of principles of natural justice, as the petitioner was not provided a reasonable opportunity to...

Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the...

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

Principles of natural justice - adjudication completed before scheduled date of hearing - the case on hand is one of violation of sub-clause 4 of Section 129 of the GST Act, 2017

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

Assessment u/s 153A - denial of natural justice - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of...

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...

Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of...

Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's "View...

Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax...

The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty...

HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and...

The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of...

Quick Updates: