The High Court dismissed a writ petition challenging the ...

Reminder notices were sent, but no reply. Petitioner given chances to provide evidence, yet failed to do so. Writ petition dismissed.

Case Laws GST

June 22, 2024

The High Court dismissed a writ petition challenging the disallowance of input tax credit. The petitioner failed to respond to reminder notices and missed deadlines for submitting replies and evidence. Despite multiple opportunities, the petitioner did not provide any documentary evidence to support their claim for input tax credit. The court found no merit in the petition and rejected the request for remand.

View Source

← Previous Next →

The High Court dismissed a writ petition challenging the ...

Reminder notices were sent, but no reply. Petitioner given chances to provide evidence, yet failed to do so. Writ petition dismissed.

Case Laws GST

June 22, 2024

You may also like:

Reopening of assessment u/s 147 - date of the issuance of the Notices - In the present case, the Notices were sent from the designated e-mail ID of the respective JAOs,...

Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

Notice u/s 148 send through registered post is presumed to be served

Principles of Natural Justice - Levy of Turnover Tax - rate of tax - It is not in dispute that there is no provision for service of notice on the assesses through...

Conviction u/s 138 of the Negotiable Instruments Act - dishonoured cheques - generally there is no bar under the N.I. Act to send a reminder notice to the drawer of the...

Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since...

Maintainability of application - Corporate Debtor - mandatory notice - notice has been sent by e-mail as well as by post but the notice sent by post has not been served...

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

Revival of abandoned SCN - gap between 14 to 17 years - even if, notices can be kept in the call book to avoid multiplicity of the proceedings, yet the principle of...

Pre-existing dispute regarding machine's performance and delayed delivery existed before demand notice. Respondent provided evidence of documented communication with...

Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

Validity of assessment order - Non responses to notices sent u/s 142(1) and 143(2) - Mistake on the part of Auditor / Tax Practitioner - The petitioner having failed to...

Reopening of assessment u/s 147 - Service of the Notice u/s 148 - Over enthusiastically and by way of abundant caution, the notice u/s148 has been sent yet again on...

Violation of principles of natural justice - Reliance on the Enquiry Reports - The court highlighted that the petitioner was given multiple opportunities to respond to...

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

Quick Updates: