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 June 2024 Year 2024 This

In a High Court case, the petitioner challenged an order due to ...


Petitioner unable to participate in proceedings due to cancer. Order set aside for reconsideration with condition to remit 10% of disputed tax demand.

June 18, 2024

Case Laws     GST     HC

In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis. Discrepancy in GSTR 3B returns and auto-populated GSTR 2A noted. Court found tax proposal confirmed as petitioner didn't respond or attend hearing. Court held justice requires giving petitioner chance, so remand ordered with condition to remit 10% of disputed tax demand within two weeks. Impugned order set aside, matter remanded for reconsideration, and petition disposed of.

View Source

 


 

You may also like:

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

  2. Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

  3. Search and seizure operations conducted by respondent No. 3 on petitioner-Company's sister entity premises, seizing material like sales registers, accounts books, and...

  4. Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

  5. Revision u/s 263 - The argument of the petitioner that the assessment order was not prejudicial to the interest of revenue and therefore the proceeding under Section 263...

  6. Non-issuance of ASMT-10 notice vitiated scrutiny conclusions but not adjudication as petitioner was provided opportunity to show cause - Tax proposal confirmed due to...

  7. The High Court found a violation of natural justice as the petitioner was not given a fair opportunity to contest a tax demand. The tax proposal was upheld due to the...

  8. The Court quashed the show cause notice (SCN) issued to the petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner expressed willingness...

  9. The respondent denied Input Tax Credit (ITC) to the petitioner based on alleged purchase of goods under HSN 85171110, non-payment to creditors exceeding 180 days, and...

  10. Breach of principles of natural justice occurred as the petitioner was unaware of proceedings due to non-communication by the consultant entrusted with GST compliances,...

  11. Petitioner's NRO account deposits were subject to TDS deduction; transferred shares from deceased wife's account not taxable. Respondents classified petitioner as...

  12. Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating...

  13. The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural...

  14. Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

  15. Dishonour of Cheque - Effect of arbitration proceedings - The High Court referred to a Supreme Court judgment which clarified that arbitration proceedings and...

 

Quick Updates:Latest Updates