The High Court found a violation of natural justice as the show ...

Impugned show cause notice lacked essential details for hearing. Court emphasizes on literal interpretation of statutes.

Case Laws GST

June 5, 2024

The High Court found a violation of natural justice as the show cause notice lacked details of hearing. Referring to legal precedents, the Court emphasized the importance of legislative intent in interpreting statutes. It noted that clear statutory language must be followed without implying additional terms. The Court clarified that a casus omissus can only be filled if there is a clear necessity within the statute. While interpreting statutes, the plain meaning rule applies, and any hardship cannot alter the language used. The Court highlighted the significance of personal hearing in tax matters and remanded the case for proper adherence to statutory procedures, emphasizing the need for personal hearing before passing a fresh order.

View Source

← Previous Next →

The High Court found a violation of natural justice as the show ...

Impugned show cause notice lacked essential details for hearing. Court emphasizes on literal interpretation of statutes.

Case Laws GST

June 5, 2024

You may also like:

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

Validity of SCN - If the contents of impugned show cause notice are lacking in material particulars or are vague in regard to any of the entries contained therein then...

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...

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

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such...

Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

Scope of SCN - State and its officers ought to have at least incorporate the specific details of the contents of the show cause notice which any prudent person can...

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...

Violation of principles of natural justice - there is nothing to indicate as to how this affixing at company premise should be construed as sufficient notice to the...

Show Cause Notice u/s 74 of CGST Act lacks jurisdiction as it fails to establish fraud, willful misstatement or suppression of facts by petitioner in availing Input Tax...

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...

Quick Updates: