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 July 2024 Year 2024 This

Challenge to assessment order levying 100% penalty was dismissed ...


High Court dismissed challenge to 100% penalty order u/s 74 GST law. Limited scope under Art 226. No relief. Raise grievances via appellate remedy.

Case Laws     GST

July 22, 2024

Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.

View Source

 


 

You may also like:

  1. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

  2. Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India,...

  3. Provisional attachment of cash-credit facility - Section 83 of the CGST Act - In the instant case, it relates to recovery of GST. Subsection 5 of Section 159 clearly...

  4. Validity of Reopening of assessment - If an assessee has to challenge the existence of the belief, the same can be done so in a proceedings under Article 226 of the...

  5. Audit Limits - OPC,Dormant & Small companies and Private Co. having paid up capital < 100 crore out of twenty company audit limit

  6. Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

  7. Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - Material on record...

  8. Scope of limited scrutiny - cash deposits in the Bank accounts being more than the turnover - The impugned addition made by the AO on account of profit allegedly earned...

  9. Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,...

  10. Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,...

  11. The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

  12. Applicable rate of tax (GST) - Classification of goods - mango pulp supplied to 100% Export Oriented Unit which further exports such pulp outside the country after minor...

  13. Demand of GST - Validity of the order in FORM GST DRC-07 - The High Court declined to entertain the petition directly, emphasizing the need to exhaust statutory remedies...

  14. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

  15. Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

 

Quick Updates:Latest Updates