The High Court reviewed an assessment order challenged for being ...

Court found tax assessment order lacked proper reasoning, setting it aside for reconsideration. Taxpayer to get fair opportunity and new order within 3 months. Bank attachment lifted.

Case Laws GST

June 29, 2024

The High Court reviewed an assessment order challenged for being unreasoned. The Court found that the order lacked proper reasoning as it confirmed the tax proposal without explanation, rendering it unsustainable. The order was set aside, and the case remanded for reconsideration. The respondent was instructed to grant the taxpayer a fair opportunity, including a personal hearing, and issue a new order within three months. Consequently, the bank attachment linked to the assessment order was lifted. The petition was disposed of through remand.

View Source

← Previous Next →

The High Court reviewed an assessment order challenged for being ...

Court found tax assessment order lacked proper reasoning, setting it aside for reconsideration. Taxpayer to get fair opportunity and new order within 3 months. Bank attachment lifted.

Case Laws GST

June 29, 2024

You may also like:

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a...

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

Denial of registration u/s 12AB - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information...

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...

The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax...

Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High...

Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order...

Reopening of assessment u/s 147 - Reasons to believe or suspect - huge share transaction - The court held that the reasons provided by the Assessing Officer for...

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....

Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with....

The High Court addressed a case involving the dishonour of a cheque and the imposition of a condition to deposit a specific amount u/s 148 of the Negotiable Instruments...

Condonation of delay in filing income tax return (ITR) - Rejection of application made u/s 119(2)(b) - The High court found that the PCIT's order lacked reasoning and...

Levy of tax - non-banking financial services - sundry creditors - GSTR-9C reconciliation statement - The Court found that treating total trade receivables as taxable...

Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the...

Quick Updates: