Principles of natural justice violated due to improper service ...

Unfair tax assessment due to improper notice delivery, order quashed. Taxpayer to deposit 25% disputed tax, file objections.

Case Laws GST

September 5, 2024

Principles of natural justice violated due to improper service of show cause notice (SCN). SCN and impugned order uploaded on GST portal, but mismatch between GSTR-7 and GSTR-3B returns. Impugned assessment order set aside. Petitioner directed to deposit 25% of disputed tax within two weeks. Upon compliance, assessment order treated as SCN, and petitioner granted four weeks to file objections with supporting documents. Respondent to consider objections after providing reasonable opportunity of hearing. Petition disposed.

View Source

← Previous Next →

Principles of natural justice violated due to improper service ...

Unfair tax assessment due to improper notice delivery, order quashed. Taxpayer to deposit 25% disputed tax, file objections.

Case Laws GST

September 5, 2024

You may also like:

Petition dismissed due to time limitation. Petitioners granted liberty to approach Appellate Commissioner u/s 107 of GST Act, subject to depositing 25% of disputed tax,...

Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on...

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of...

Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial...

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

Waiver of pre-deposit - applicability of Section 18(1) of the SARFAESI Act - addition to debt due, an amount of interest and future interest that would be added from...

The Appellate Tribunal addressed the issue of notice being sent to the wrong address, leading to an ex-parte order by the CIT(A) due to improper service. The CIT(A)...

RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and...

Validity of reassessment proceedings questioned due to non-filing of responses against notices issued, as old email ID was inaccessible. Court held petitioner deserves...

Petitioner challenged assessment orders for Assessment Years 2017-2018 and 2020-2021. Court set aside impugned orders, remitting cases to respondent for fresh orders on...

Maintainability - requirement with the pre-deposit or security - The Tribunal has considered the relevant aspects namely the financial position of the petitioner and has...

Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted...

Quick Updates: