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GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Impugned proceedings challenged for exceeding scope of show ...


Judicial review of tax authority's order for procedural flaws & lack of due process. Partial deposit ordered, fresh hearing granted.

Case Laws     GST

October 11, 2024

Impugned proceedings challenged for exceeding scope of show cause notice, non-consideration of submissions during investigation and payments made, gross non-application of mind to material facts, and violation of natural justice principles. Impugned order set aside, petitioner directed to deposit 25% of disputed tax within two weeks, tax already paid adjusted towards deposit. Impugned assessment order treated as show cause notice, petitioner to submit objections with supporting documents within four weeks. Petition disposed of.

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