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

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.

July 26, 2024

Case Laws     GST     HC

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

 


 

You may also like:

  1. 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...

  2. The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

  3. The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

  4. 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...

  5. 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...

  6. 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...

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

  8. 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...

  9. 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...

  10. HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

  11. The HC quashed and set aside a show-cause notice issued by Bank of India based on a Forensic Audit Report (FAR) prepared by BDO India LLP, as the petitioner was not...

  12. 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...

  13. Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without...

  14. The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of...

  15. 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...

 

Quick Updates:Latest Updates