The High Court set aside the impugned order and treated it as a ...

Discrepancies in notice & assessment order violated natural justice; petitioner granted chance to present case.

December 9, 2024

Case Laws GST HC

The High Court set aside the impugned order and treated it as a Show Cause Notice due to discrepancies between the Show Cause Notice and the assessment order, thereby violating principles of natural justice by denying the petitioner an opportunity to present their case. The petitioner was granted four weeks to file objections with supporting documents, which the respondent must consider after affording a reasonable opportunity of hearing, and pass orders in accordance with law. The writ petition was disposed of.

View Source

← Previous Next →

The High Court set aside the impugned order and treated it as a ...

Discrepancies in notice & assessment order violated natural justice; petitioner granted chance to present case.

December 9, 2024

Case Laws GST HC

You may also like:

Reopening of assessment u/s 147 - period of limitation extended to 16 years vide Finance Act, 2012- validity of notice for the period which has been expired already...

Validity of show cause notice (SCN) u/s 73 - demand based on improper Audit Report u/s 65(3) - In the present case, what is found from perusal of the show cause notice...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

The High Court held that the respondent-authority had jurisdiction u/s 61 of the Jharkhand Goods and Services Tax Act, 2017 to issue a second show-cause notice seeking...

Validity of order beyond the scope of show cause notice (SCN) - it is found that the Adjudicating Authority has gone beyond the scope of the Show Cause Notice. In case...

Petitioner challenged the impugned order alleging violation of principles of natural justice, being unaware of the order and preceding notices, and discrepancy between...

The High Court addressed a case involving a violation of natural justice as the petitioner did not respond to prior notices leading to the disputed order. Discrepancies...

Levy of penalty u/s. 271(1)(c) - In the present case the assessee has demonstrated that the conditions specified in explanation 3 have not been fulfilled. He has pointed...

Delayed payment of service tax - completion certificate valid or not - construction of residential complex - Mere evasion of tax does not invite penalties unless and...

Dishonor of Cheque - The object of statutory notice is to protect an honest drawer of the cheque by providing him a chance to make the fund sufficient in his bank...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST...

The case concerns the reopening of assessment u/s 147 based on information from the Non-filers Monitoring System (NMS) about cash deposits in the assessee's bank account....

Reopening of assessment u/s 147 - date of the issuance of the Notices - In the present case, the Notices were sent from the designated e-mail ID of the respective JAOs,...

Quick Updates: