Principles of natural justice violated due to lack of ...

Tax liability determination flawed: Jurisdictional issues, non-consideration of reply on RCM and trade payables.

Case Laws GST

September 26, 2024

Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.

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Principles of natural justice violated due to lack of ...

Tax liability determination flawed: Jurisdictional issues, non-consideration of reply on RCM and trade payables.

Case Laws GST

September 26, 2024

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