Validity of the Order-in-Original - Adjudication of show cause ...

Case Laws GST

April 4, 2024

Validity of the Order-in-Original - Adjudication of show cause notice - The petitioner argued that they were not given a fair opportunity to present their case and relevant documents. The High Court agreed, emphasizing the importance of fairness and clarity in quasi-judicial adjudication. It held that the adjudicating officer should have considered the preliminary objections first and provided notice of the intention to decide the show cause notice concurrently. Therefore, the impugned Order-in-Original was quashed, and the proceedings were remanded for a fresh decision, ensuring fairness and consideration of all relevant issues.

View Source

← Previous Next →

Validity of the Order-in-Original - Adjudication of show cause ...

Case Laws GST

April 4, 2024

You may also like:

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...

Reopening of assessment - act of giving only 12 hours to file reply to the show cause notice by the respondents - When the show cause notice-cum-draft assessment order...

Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

Adjudication of Show Cause Notices issued on the basis of CERA/CRA objection - Circular

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

Validity of assessment order - The court noted that the audit observations were indeed converted into the show cause notice and subsequently into the impugned order...

Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 - charged to tax u/s 115BBE - The High Court found that the show...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

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...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing...

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

Delayed adjudication of show cause notice (about 12 years) - Meger of the assessee - There are no acceptable reason in facts or in law, which would make it possible for...

Quick Updates: