The High Court allowed the writ petition by quashing the ...

Arbitrary tax demand quashed; Taxpayer relief on limitations upheld.

December 14, 2024

Case Laws GST HC

The High Court allowed the writ petition by quashing the appellate order dated June 28, 2024, due to procedural irregularities and arbitrary actions in the demand of tax, interest, and penalties u/ss 16(2)(c) and 73 of the GST Act. The Court held that provisions on limitation should be interpreted liberally where genuine hardships are demonstrated, considering judicial precedents supporting such relief. The Court found the petitioner's case meritorious in light of the procedural irregularities and arbitrary nature of the actions taken by the authorities.

View Source

← Previous Next →

The High Court allowed the writ petition by quashing the ...

Arbitrary tax demand quashed; Taxpayer relief on limitations upheld.

December 14, 2024

Case Laws GST HC

You may also like:

Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

New Personal Income Tax Regime heralds significant relief, especially for Middle Class Taxpayers

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

CBIC clarifies procedure for departmental appeals regarding interest/penalty under Section 128A of CGST Act. Where taxpayers have fully paid tax demands under Section 73...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

Companies – Rate of Income Tax / Corporate Tax & surcharge shall be the same as for FY 2022-23. Amendment has been with regard to marginal relief, where such marginal...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Demand for FY 2013-14 barred by limitation; extended limitation requires evidence of intent to evade tax. Mere non-disclosure insufficient to invoke extended period....

Finalisation of assessment and creation of extra demand - extension of the period of limitation - In the present case, since the assessment year is 2008-09, the period...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

HC determined that certificates and orders demanding elevated tax amounts from the petitioner under Direct Tax Vivad Se Vishwas Act, 2020 were unlawful and arbitrary....

Quick Updates: