Multiple show cause notices issued with overlapping ...

Overlapping notices led to confusion, violated natural justice - Order set aside, Petitioner to pay Rs 1.4 cr for fresh hearing.

Case Laws GST

September 18, 2024

Multiple show cause notices issued with overlapping discrepancies, resulting in confusion and lack of opportunity for petitioner to respond adequately. Impugned order passed without considering circumstances and violating principles of natural justice. Order u/s 73 set aside, matter remanded for fresh consideration upon petitioner paying Rs. 1,40,00,000/- within four weeks. Petition disposed.

View Source

← Previous Next →

Multiple show cause notices issued with overlapping ...

Overlapping notices led to confusion, violated natural justice - Order set aside, Petitioner to pay Rs 1.4 cr for fresh hearing.

Case Laws GST

September 18, 2024

You may also like:

Penalty u/s 271B - no tax audit conducted u/s 44AB - bonafide belief - When Gross profit is more than Rs.4 crores, it means the Gross Receipts were definitely more than...

Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation...

Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

Levy of penalty u/s 129 (3) of CGST Act - the notice issued u/s 129(1)(a) was nothing more than an empty formality as no time/opportunity has been allowed pursuant to...

Penalty u/s 271(1)(b) - default on the part of the assessee for not complying with the notices issued by the AO u/s 142(1) - Even if the AO issued 4 notices under...

Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during...

Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

Reopening of assessment u/s 147 - As per the provisions of section 149(1)(b) where 4 years, but not more than 6 years, have elapsed, no notice under section 148 can be...

Anti Dumping Duty - When the object of both the paragraphs of the policy is looked into, that brings out difference between the two. Paragraph 4.1.1 deals with normal...

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...

Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO,...

Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned...

Quick Updates: