Violation of principles of natural justice occurred due to ...

Non-receipt of show cause notice violated natural justice. Order set aside, fresh hearing ordered. Authorities must provide all documents within 2 weeks.

Case Laws GST

July 26, 2024

Violation of principles of natural justice occurred due to non-receipt of show cause notice (SCN). Petitioner disputed receiving SCN, repeatedly mentioned non-receipt, and claimed it was untraceable. Despite petitioner's requests on three occasions, respondent failed to provide copy of SCN without prejudice to their stance of earlier service. Impugned order set aside, matter remanded to adjudicating authority for fresh consideration. Respondent directed to provide copy of SCN and other communications sought by petitioner within two weeks.

View Source

← Previous Next →

Violation of principles of natural justice occurred due to ...

Non-receipt of show cause notice violated natural justice. Order set aside, fresh hearing ordered. Authorities must provide all documents within 2 weeks.

Case Laws GST

July 26, 2024

You may also like:

Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

Impugned assessment order violated principles of natural justice as petitioner was not provided further opportunity after show cause notice nine months prior....

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

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...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request...

The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than...

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...

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

Impugned orders were passed against petitioner without serving show cause notice or providing opportunity for personal hearing, violating principles of natural justice....

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

Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on...

Quick Updates: