The High Court set aside the impugned order dated 08.04.2024 for ...

Impugned tax order set aside for lack of due process; ITC case involving alleged bogus invoices reopened for petitioner's objections.

December 13, 2024

Case Laws GST HC

The High Court set aside the impugned order dated 08.04.2024 for violation of principles of natural justice due to non-service of show cause notices and assessment order. The case involved availment of input tax credit on alleged supplies from bill traders based on bogus invoices without actual goods involvement. Considering the petitioner had remitted the disputed taxes, the Court granted them a final opportunity to file objections within two weeks, treating the impugned order as a show cause notice. The petition was disposed of accordingly.

View Source

← Previous Next →

The High Court set aside the impugned order dated 08.04.2024 for ...

Impugned tax order set aside for lack of due process; ITC case involving alleged bogus invoices reopened for petitioner's objections.

December 13, 2024

Case Laws GST HC

You may also like:

The summary highlights the reversal of Input Tax Credit (ITC) due to the non-electronic filing of Form GST ITC-02 by the transferor company. The key points are: Section...

In the case at hand, the workmen's claims for wages and other dues were rejected by the liquidator due to lack of evidence substantiating their employment on the date of...

Input Tax Credit - inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises - The sole issue involved in the present case is...

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

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....

Estimation of income - bogus purchases - quantification of profit - The Tribunal noted that during investigations, the alleged suppliers were identified as bogus...

Estimation of income - bogus purchases - The Tribunal considered the facts surrounding the alleged bogus purchases. Despite the inability of the assessee to establish...

The ITAT Jodhpur dealt with a case involving addition u/s 68 of the Income Tax Act concerning alleged bogus share application money. The Investigation Wing provided...

The ITAT considered a case involving denial of exemption u/s 10(38) for alleged bogus LTCG. The assessee invested in shares of a company deemed unreliable due to...

The Appellate Tribunal considered a case involving contravention of section 9(1)(f)(i) of FERA 1973. The appellant argued lack of material and violation of natural...

The Delhi High Court addressed a case involving a violation of principles of natural justice due to an ex-parte demand created under section 73 of the CGST Act, 2017....

Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order...

Estimation of income - bogus purchases - The Tribunal recognized the appellant's unique case, where only alleged bogus purchases of diamonds were evident. Referring to...

Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the...

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

Quick Updates: