Rejection of petitioner's appeal u/s 107 of the Central Goods ...

Revocation of GST registration: Court grants relief to petitioner due to lack of opportunity for personal hearing.

August 24, 2024

Case Laws GST HC

Rejection of petitioner's appeal u/s 107 of the Central Goods and Services Tax Act, 2017 for cancellation of GST registration. Petitioner explained delay in availing appellate remedies due to mitigating circumstances. Petitioner afforded opportunity to be heard in proceedings relating to revocation application but was remiss in not availing the same. Petitioner not afforded opportunity at threshold stage as impugned show cause notice did not specify date and time for personal hearing. Petitioner granted one more opportunity to satisfy proper officer of its existence at material time and continuance. Petitioner's application for revocation before proper officer restored. Petition disposed of.

View Source

← Previous Next →

Rejection of petitioner's appeal u/s 107 of the Central Goods ...

Revocation of GST registration: Court grants relief to petitioner due to lack of opportunity for personal hearing.

August 24, 2024

Case Laws GST HC

You may also like:

Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax...

The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person...

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

The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an...

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of...

Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of...

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...

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if...

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

HC quashed GST assessment order dated 22.04.2024 for violation of natural justice principles under Section 75(4) of GST Act, 2017. Despite petitioner filing two detailed...

Quick Updates: