The case involves a violation of the principles of natural ...

Lack of fair hearing before GST penalty order; distinct order for each return - HC dismissed the writ petition as misconceived.

September 10, 2024

Case Laws GST HC

The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.

View Source

← Previous Next →

The case involves a violation of the principles of natural ...

Lack of fair hearing before GST penalty order; distinct order for each return - HC dismissed the writ petition as misconceived.

September 10, 2024

Case Laws GST HC

You may also like:

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...

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...

The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

The petitioner challenged the order imposing tax liability and penalty for wrongful availment of CENVAT credit, alleging violation of principles of natural justice and...

Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice...

Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the...

HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint...

HC held that a contractor cannot claim GST payment beyond rates quoted in government contracts where tender explicitly states "rates inclusive of GST & other taxes."...

The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred...

Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them...

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

Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST...

Levy of GST - Fair Trade Premium - association of farmers, engaged in supply of agricultural produce through concept of fair trade - The Fair Trade Premium forms part of...

HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice by not granting personal hearing. Matter remitted to Assessing...

HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh...

Quick Updates: