Challenge to assessment order and rectification order for ...

Disputed GST assessment order annulled; 25% tax deposit required; objections permitted.

November 19, 2024

Case Laws GST HC

Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.

View Source

← Previous Next →

Challenge to assessment order and rectification order for ...

Disputed GST assessment order annulled; 25% tax deposit required; objections permitted.

November 19, 2024

Case Laws GST HC

You may also like:

HC set aside the impugned order regarding time limitation and GSTR-3B/GSTR-2A mismatch dispute. The petitioner's willingness to deposit 25% of disputed tax amount was...

Petition dismissed due to time limitation. Petitioners granted liberty to approach Appellate Commissioner u/s 107 of GST Act, subject to depositing 25% of disputed tax,...

Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial...

HC set aside the impugned order dated 26.06.2024 concerning GST tax discrepancies. Despite petitioner having already remitted approximately 90% of disputed taxes, court...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

Principles of natural justice violated due to improper service of show cause notice (SCN). SCN and impugned order uploaded on GST portal, but mismatch between GSTR-7 and...

The HC set aside the impugned order due to violation of natural justice principles, specifically non-service of notices and orders that prevented the petitioner from...

The deposit work undertaken by the applicant and 6% supervision charges received for supervision and monitoring of deposit work related to transmission or distribution...

Impugned proceedings challenged for exceeding scope of show cause notice, non-consideration of submissions during investigation and payments made, gross non-application...

HC ruled on tax settlement scheme interpretation regarding admitted versus disputed tax amounts. Settlement Officer erroneously deducted pre-deposit from disputed amount...

Waiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the disputed tax to be deposited as pre-deposit for...

The High Court set aside the impugned order of assessment due to violation of principles of natural justice as the show cause notice and the order were not served...

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

HC set aside the order requiring mandatory 20% deposit of disputed tax demand as precondition for stay application hearing. The court found this requirement violated...

Quick Updates: