Penalty u/s 271(1)(c) was imposed in violation of principles of ...

Unfair Tax Penalty Imposed: Lack of Reasonable Opportunity Violates Natural Justice.

October 29, 2024

Case Laws Income Tax HC

Penalty u/s 271(1)(c) was imposed in violation of principles of natural justice by not granting reasonable opportunity to the petitioner. The ITAT passed orders on 09.01.2024 and 10.01.2024, but the respondent remained inactive for nearly five months. At the eleventh hour, on 19.07.2024, the respondent issued notice quantifying the penalty amount and calling upon the petitioner to pay, without providing adequate time for submitting contentions and documents despite requests. The respondent proceeded to pass orders on 30.07.2024 rejecting submissions and on 31.07.2024 imposing penalty u/s 271(1)(c), in violation of principles of natural justice. The High Court set aside the impugned orders on this ground.

View Source

← Previous Next →

Penalty u/s 271(1)(c) was imposed in violation of principles of ...

Unfair Tax Penalty Imposed: Lack of Reasonable Opportunity Violates Natural Justice.

October 29, 2024

Case Laws Income Tax HC

You may also like:

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...

Principles of natural justice violated due to lack of reasonable opportunity to contest tax demand. Petitioner cited ongoing tax audit and father's illness for seeking...

The High Court examined the validity of an order issued u/s 17 of FEMA, where petitioners claimed lack of hearing opportunity. The court ruled that availability of...

Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input...

The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and...

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

The case pertains to a duty drawback claim where the exporter (appellant) allegedly misdeclared the export goods, leading to an excess drawback claim of Rs 20,394/-. The...

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without...

CESTAT allowed the appeal against confiscation of 449.300 gms of fine gold and penalties imposed on the appellants. It held that the department failed to produce any...

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...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing...

Quick Updates: