The High Court quashed the impugned order passed by the ...

Tax authorities' arbitrary order quashed for disregarding reply without reasons.

December 17, 2024

Case Laws GST HC

The High Court quashed the impugned order passed by the Assistant Commissioner, DGST for non-application of mind and violation of principles of natural justice. The order had discarded the petitioner's reply to the show-cause notice alleging non-declaration of output tax liability without assigning any reasons. The Court held that show-cause notices imposing further liabilities, including penalties, must be decided on merits and not in a cavalier manner. The challenge to the validity of certain notifications issued u/s 168A of the CGST Act was kept open to be raised afresh if required.

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The High Court quashed the impugned order passed by the ...

Tax authorities' arbitrary order quashed for disregarding reply without reasons.

December 17, 2024

Case Laws GST HC

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