Validity of assessment orders - The High court examined the ...

GST

April 27, 2024

Validity of assessment orders - The High court examined the timeline of events and observed that the petitioner responded to the show cause notice in January 2024. However, the respondent authority did not afford a personal hearing to the petitioner as required by subsection (4) of Section 75 of the relevant GST enactments. Since the statutory prescription for a personal hearing was not followed, the court concluded that the impugned orders were flawed. Consequently, the court set aside the orders and directed the respondent to reconsider the matters, providing the petitioner with a reasonable opportunity, including a personal hearing. The court further nullified the recovery notice associated with the impugned orders and clarified that the stay of recovery remained in effect for pending appellate proceedings.

View Source

← Previous Next →

Validity of assessment orders - The High court examined the ...

GST

April 27, 2024

You may also like:

Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned...

Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter...

Transfer pricing - Validity of the final assessment order passed u/s 144C(13) - Period of limitation - In the instant case, the manual final assessment order is dated 24....

Transfer Pricing Adjustments - Validity of the order passed u/s. 92CA(3) - period of limitation - 60 days have to be counted prior to the date of last date of limitation...

Validity of Show Cause Notice and the consequential order of assessment - The High Court found merit in the petitioner's arguments regarding the invalidity of the show...

Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant...

Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along...

Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment...

Validity of assessment u/s 144 r.w.s. 144B - As argued assessment order is an exact reproduction of the draft assessment order except one sentence which has been added...

Validity of assessment order - whether it is antedated? - whether time period specified u/s144(C)(4) r.w.s. 144(C)(3) adhered or not? - there was no such despatch...

Validity of assessment order u/s 143(3) r.w.s.144B - First 21 pages of the assessment order is a verbatim extract of the show cause notice. In page nos.22 and 23 in two...

Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently...

Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in...

Quick Updates: