The High Court held that the language of Section 83(1) of the ...

Non-compliance of mandatory Section 83(1), CGST Act leads to arbitrary provisional attachment order; reasons a must.

Case Laws GST

September 10, 2024

The High Court held that the language of Section 83(1) of the Central Goods and Services Tax Act, 2017 is mandatory and must be followed as it has penal consequences. The impugned order u/s 83(1) should indicate the reasons that weighed with the Commissioner to form an opinion for provisional attachment to protect government revenue interests. Passing an order without recording reasons violates natural justice principles. The matter was remitted to the Commissioner to record reasons in writing for forming such an opinion if deemed fit, failing which the impugned orders cannot be sustained. The petition was allowed by way of remand.

View Source

← Previous Next →

The High Court held that the language of Section 83(1) of the ...

Non-compliance of mandatory Section 83(1), CGST Act leads to arbitrary provisional attachment order; reasons a must.

Case Laws GST

September 10, 2024

You may also like:

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

The case involves penalty imposition u/s 272A(1)(d) for non-compliance with statutory notices issued u/ss 143(2) and 142(1). Assessee explained non-compliance due to a...

Validity of penalty levied u/s 271(1)(b) - non-compliance - The assessee has shown sufficient cause for non-compliance, moreover, such non-compliance was done by...

The Appellate Tribunal considered a case involving the levy of penalty u/s 272A(1)(d) for non-compliance with a notice u/s 142(1) due to the Accountant's Covid-19...

Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s...

Penalty u/s. 271(1)(b) - assessee failed to give reasons for non-compliance of statutory notice u/s. 142(1) - till the disposal of appeal by the CIT(A) the assessee...

Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of...

Penalty levied u/s 271(1)(b) and / or 272A(1)(d) - assessee failed to comply notice under Section 142(1) - The assessment order was passed u/s 143(3) and not under...

Penalty levied u/s 272(1)(d) - non-compliance of notice issued u/s 142(1) - internal problems in the organization - Tribunal found the appellant's explanation acceptable...

Penalty u/s 271(1)(b) - assessee has made no response to the questionnaire - there was no wisdom in the assessment order in respect of alleged non-compliance - when the...

Levy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1)- Once on record it is proved that notice was complied with, no penalty 271(1)(b) for non...

Penalty u/s 272A(1)(d) - non compliance to notices u/s 142(1) - The provisions of Section 272A(1)(d) is of deterrent in nature and not for earning revenue. The remedy...

Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of...

Criminal proceedings - prosecution - non-compliance/non-cooperation to the notices issued u/s 142(1) - discloser of foreign bank account which existed with the HSBC -...

Quick Updates: