Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Validity Of order passed without signed by the authority - ...

GST

April 23, 2024

Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was uploaded by the competent authority, the Court relied on previous decisions to establish that an unsigned order cannot be considered valid. It emphasized the importance of signatures and concluded that the order in question lacked legal standing. Consequently, the Court allowed the petition and directed the respondent authorities to issue fresh orders in compliance with the law.

View Source

 


 

You may also like:

  1. Interest on Input tax credit - without issuing SCN - recovery by the Authority without issuing Show Cause Notice, which is in breach of principles of natural justice. It...

  2. CENVAT Credit - credit taken on bills of entry of imported goods without receipt of the goods - The adjudicating authority has grossly violated the principles of natural...

  3. Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate...

  4. Violation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the...

  5. Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

  6. Principles of natural justice - petitioner submits that the order has not been signed and without signature there can be no order in the eyes of law - The High court...

  7. 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...

  8. Scope of SCN - The basis on which the Adjudicating Authority has confirmed the demand has never been subject matter of the show cause notice and therefore, we hold that...

  9. Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow...

  10. Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least...

  11. Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

  12. Principles of natural justice - The High Court found merit in the petitioner's argument regarding the violation of procedural fairness, as the impugned order failed to...

  13. Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any...

  14. Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to...

  15. Validity of order beyond the scope of show cause notice (SCN) - it is found that the Adjudicating Authority has gone beyond the scope of the Show Cause Notice. In case...

 

Quick Updates:Latest Updates