Impugned assessment order set aside due to violation of ...

Tax assessment order set aside for lack of fair hearing & notice.

Case Laws GST

September 17, 2024

Impugned assessment order set aside due to violation of principles of natural justice. Petitioner not provided opportunity for personal hearing regarding mismatch of tax liability filed for financial year 2017-2018. Show cause notice uploaded on GST Portal without furnishing original to petitioner. Order passed without allowing petitioner to establish case, violating natural justice. Matter remanded to respondent for fresh consideration regarding disputed assessment period. Since 20% of disputed tax liability paid, no further condition imposed. Petition disposed by way of remand.

View Source

← Previous Next →

Impugned assessment order set aside due to violation of ...

Tax assessment order set aside for lack of fair hearing & notice.

Case Laws GST

September 17, 2024

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...

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

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 Appellate Tribunal reviewed an ex parte order by the CIT(A) concerning the addition of unexplained income under sections 69 and 69A, with tax levied under section...

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,...

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

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...

Initiation of CIRP - Requirement of issuance of notice to the creditors before admission of the application - Since the statutory Scheme does not contain any obligation...

The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of...

The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated...

Quick Updates: