Principles of natural justice violated. Respondent disregarded ...

Arbitrary tax order set aside: Incomplete files led to faulty notice despite taxpayer's clarifications & reconciliations.

Case Laws GST

August 22, 2024

Principles of natural justice violated. Respondent disregarded petitioner's clarifications, GSTR 9 reconciliation, audited balance sheet, confirming show cause notice allegations through impugned order citing "incomplete documents" despite discrepancies in GSTR 1 and GSTR 3B filings. High Court held show cause notice issued 28.12.2023, petitioner filed reply 11.03.2024 with final reconciliation, E-Way bill turnover reconciliation with GSTR-1 and seven supporting documents, but respondent mechanically passed impugned order without considering reply. Impugned order set aside, matter remitted to respondent to consider reply, reconciliations, documents, provide personal hearing opportunity, and pass detailed speaking order. Petition disposed by way of remand.

View Source

← Previous Next →

Principles of natural justice violated. Respondent disregarded ...

Arbitrary tax order set aside: Incomplete files led to faulty notice despite taxpayer's clarifications & reconciliations.

Case Laws GST

August 22, 2024

You may also like:

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

Providing various e-Filing facility to Taxpayers for smooth GST Compliance

Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kodagu extended

Merely deriving information through faceless scheme u/s 135A cannot create arbitrary consequences. Safeguards are needed to prevent defective information leading to...

Time Limitation - Rejection of appeal filed by the petitioner - Physical copies being submitted on 24.04.2023, beyond the condonable period while electronic filing was...

New SION added bearing number C-2056 - Lead Free Powder regarding - Public Notice

Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal....

The case involved a Stay petition u/s Order-in-Appeal setting aside a fine for late filing of Bill of Entry. Appellant faced technical glitches while filing through...

Order passed by Proper Officer u/s 74(9) of West Bengal GST/CGST Act, 2017 subsequent to demise of registered taxpayer held unenforceable. Show cause notice issued,...

Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit...

Cancellation of GST registration of petitioner - Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is...

Cancellation of registration of the petitioner with retrospective effect - The registration cannot be cancelled with retrospective effect mechanically. It can be...

The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the...

The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice...

The Delhi High Court reviewed a case concerning excess Input Tax Credit claimed by a taxpayer by comparing GSTR-2A with GSTR-3B. The court noted the lack of cooperation...

Quick Updates: