Petitioner challenged demand for GST on unbilled revenue, ...

Petitioner's challenge to GST demand on unbilled revenue upheld. Adjudicating Authority's rejection without reasons violated natural justice. Order set aside, matter remanded for fresh consideration.

Case Laws GST

July 29, 2024

Petitioner challenged demand for GST on unbilled revenue, explaining position. Adjudicating Authority rejected explanation without reasons, violating natural justice principles. Impugned order set aside, matter remanded to Adjudicating Authority for fresh consideration. Petition allowed by way of remand by HC.

View Source

← Previous Next →

Petitioner challenged demand for GST on unbilled revenue, ...

Petitioner's challenge to GST demand on unbilled revenue upheld. Adjudicating Authority's rejection without reasons violated natural justice. Order set aside, matter remanded for fresh consideration.

Case Laws GST

July 29, 2024

You may also like:

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

Appointment of adjudicating authorities - only if similar show cause notices are issued to the same noticee by different adjudicating authorities, all such notices would...

Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

Jurisdiction of the Adjudicating Authority (NCLT) to adjudicate upon a closure notice issued prior to the initiation of the Corporate Insolvency Resolution Process...

Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report....

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

Quick Updates: