Judicial review of an assessment order was conducted due to ...

Discrepancies in GST returns ignored petitioner's replies, violating natural justice; order set aside for reconsideration.

Case Laws GST

September 17, 2024

Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.

View Source

← Previous Next →

Judicial review of an assessment order was conducted due to ...

Discrepancies in GST returns ignored petitioner's replies, violating natural justice; order set aside for reconsideration.

Case Laws GST

September 17, 2024

You may also like:

Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate...

SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

GST council approves Simplified GST Return

Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section...

Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1...

Petitioner challenged the rejection of application for revocation of cancellation of GST registration due to discrepancies in the door number of business premises....

The High Court set aside the order canceling the petitioner's GST registration as it was issued without providing an opportunity for a personal hearing, violating...

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the...

Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated...

The High Court found a violation of principles of natural justice as the notices were uploaded on the "view additional notices and orders" tab of the GST portal, and the...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Quick Updates: