Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Flavoured Milk GST Classification: Nutritious Dairy...     TaxTMI    Arbitrary tax demand quashed; Taxpayer relief on...     TaxTMI    Customs authorities extend CAVR order for Linear...     TaxTMI    MOOWR units can combine duty deferment with...     TaxTMI    Business penalized for delay in appealing GST...     TaxTMI    Multinational firm denied High Court intervention,...     TaxTMI    Tax credit blocked by authorities, High Court...     TaxTMI    Impugned tax order set aside for lack of due...     TaxTMI    Penalty cancelled for non-maintenance of docs...     TaxTMI    Simplified norms for issuing & listing ESG debt...     TaxTMI    Impugned notice for income reassessment quashed; no...     TaxTMI    Solar plant entitled depreciation from installation...     TaxTMI    Late filing fee u/s 234E cannot be levied for...     TaxTMI    Foreign trade authority's rejection of export...     TaxTMI    Bank told to appeal SEBI order at SAT instead of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The High Court allowed the petition challenging the demand ...


Petition allowed against non-speaking order demanding GST & premium; fresh demand permitted with detailed reasoning by 05.12.2023.

December 16, 2024

Case Laws     GST     HC

The High Court allowed the petition challenging the demand raised by the respondent Greater NOIDA Industrial Development Authority from the petitioner towards GST and premium. The demand was set aside as it was a non-speaking order, violating the principles of natural justice and being contrary to notifications, advance ruling, and the Court's judgment. The respondent was permitted to raise a fresh demand by passing a detailed speaking order considering relevant notifications, advance ruling, the Court's judgment, and subsequent notifications before 05.12.2023, indicating the petitioner's liability to pay the GST amount.

View Source

 

← Previous Next →

 

You may also like:

  1. GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

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

  3. Allowable deduction u/s 37(1) - disallowance of reinsurance premium payment made to non-resident reinsurers who do not have a place of business / branch in India - the...

  4. Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to...

  5. Non-payment of arrears dues of GST for the period prior to commencement of CIRP - net GST liability from the date of commencement of CIRP - Revenue directed to allow the...

  6. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

  7. The High Court held that the petitioner should avail the statutory remedy of appeal against the order u/s 201(1) raising a demand and interest u/s 201(1A) for...

  8. Constitutional validity of GST on long term lease premium (60 years) - one time premium / salami - levy of GST is not vitiated by any error of law - HC

  9. 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...

  10. GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

  11. Writ petition disposed of directing respondents to process petitioner's application for GST registration within two weeks without insisting on No Objection Certificate....

  12. This summary concerns the maintainability of a fresh application u/s 94 of the Insolvency and Bankruptcy Code. The appellant had filed an application u/s 94 in 2020,...

  13. Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

  14. Seeking reward for providing information - Tax Evasion Petition (TEP) and Benami Transaction Tax Evasion Petition - the Income Tax Informants Rewards Scheme, 2018 - The...

  15. Fresh exemption from GST on supply of gold by nominated agencies to registered persons.

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Relaxation from the ISIN restriction limit for issuers desirous of lis...
C: Classification of Corporate Debt Market Development Fund (CDMDF) as Ca...
C: Pro-rata and pari-passu rights of investors of AIFs
F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73
F: GST on Sale of Ancestral Paintings
F: Whether ITC is to be reversed on Inputs if Finished Goods billed but n...
F: RCM OF EXHIBITION CHARGES PAID OUTSIDE INDIA
F: Non Generation of E-Invoice
F: RFD06 - Rejection Order issued - however refund issued - how to rectif...
A: Supreme Court’s Landmark Verdict: Clarifying Reassessment Timelines an...
H: Plaintiffs' request for securing amount rejected; failed to prove defe...
H: Tax Authority Initiates Adjudication on Input Tax Credit; Court Uphold...
H: Petition allowed against non-speaking order demanding GST & premium; f...
H: Improperly issued tax notice without hearing opportunity quashed for v...
H: Tax authority's summary notice & attachment insufficient; proper show ...
H: Intra-state Tax Liability: Onus on JV to Prove Work Ratio.
H: Penalty revision in line with higher court order a must.
H: Corporate guarantee invoked, no international transaction, subrogation...
H: Software Company's Export Income Deduction Upheld Despite Delayed Filing.
H: Undisclosed cash from lockers treated as business income, not "unexplained.
H: Delayed Final Assessment Order Quashed - Missed Time Limit Bars Tax Au...
H: Expat salary earned overseas tax-exempt in India as per tax treaty.
H: Shipment Cost Quandary: Court Upholds Export Duty on Iron Ore Fines an...
H: Importers escape hefty penalties due to faulty duty demand.
H: Delayed certification allowed tax exemption; Procedural lapse condoned.
F: Interest u/s 50 of CGST Act 2017
F: Registration Required or Not
A: The Role of GSTR 2A in Ensuring GST Compliance
A: Practice support:Non-application of mind by authorities- need scrutiny...
A: INTEREST ON DELAYED REFUND OF IGST