Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Petitioner challenged the impugned order on grounds of violation ...


Petitioner's GST challenge remanded due to lack of portal monitoring; tax deposit and reply chance given.

October 26, 2024

Case Laws     GST     HC

Petitioner challenged the impugned order on grounds of violation of principles of natural justice, asserting unawareness of proceedings. Court observed petitioner's non-participation resulted from failure to monitor GST portal and respond to notices. To provide opportunity, impugned orders were set aside, matters remanded for reconsideration subject to condition that petitioner remits 10% of disputed tax demand for each relevant month within two weeks, and permitted to submit reply to show cause notice within same period. Petition disposed.

View Source

 


 

You may also like:

  1. Order quashed due to breach of principles of natural justice as petitioner was not heard before issuance of impugned order regarding tax demand arising from disparity...

  2. The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex...

  3. Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers....

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

  5. The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the...

  6. Petitioner challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner...

  7. 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...

  8. Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to...

  9. The petitioner challenged the differential tax liability demand for the financial years 2017-18 to 2021-22 and the attachment of the bank account. The court observed...

  10. A Non-Resident Indian residing in Saudi Arabia made fixed deposits from remittances received in Dubai and maturity proceeds of existing term deposits, interest on NRE...

  11. The High Court addressed a challenge to an assessment order u/s GST ASMT-10 due to non-submission of required documents. The assessing officer rejected the petitioner's...

  12. Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder...

  13. The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on...

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

  15. The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

 

Quick Updates:Latest Updates