Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The HC held that while the respondent-authorities were required ...


Court clarifies notices in case, allows proceedings to continue with conditions.

December 28, 2024

Case Laws     GST     HC

The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC's order and issued fresh de novo impugned notices. Instead of quashing the impugned notices and reviving the earlier ones, the HC directed the petitioner to file a reply to the impugned show-cause notices issued by the respondent-authorities. The interim order restraining the respondents from issuing further advisories or summons to the petitioner's buyers in the context of the pending proceedings was continued. The petition was disposed of.

View Source

 


 

You may also like:

  1. The Court held that imposing a condition of furnishing a bank guarantee while granting bail is illegal. The Apex Court, in Subhash Chouhan v. Union of India, ruled that...

  2. Dishonour of Cheque - Effect of arbitration proceedings - The High Court referred to a Supreme Court judgment which clarified that arbitration proceedings and...

  3. The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

  4. The case before the Allahabad High Court involved the validity of reassessment proceedings initiated by the assessing authority based on information that the purchaser...

  5. Prosecution Proceedings - Offence u/s 276B and 278B - not depositing the TDS amount - The court acknowledged that the petitioners provided reasonable explanations for...

  6. Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time...

  7. The High Court considered a case involving the release of seized goods u/s 110A. The issue was the non-issuance of a show cause notice within the stipulated time due to...

  8. The High Court addressed the issue of faceless assessment of income escaping assessment u/s 151A scheme. It held that notices must be issued in a faceless manner as...

  9. This case deals with the applicability of Section 153, the limitation provision, to proceedings u/s 144C of the Income Tax Act. The key issues are whether the 11-month...

  10. Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

  11. Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

  12. The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice...

  13. Validity of notification granted second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 - The High court finds that the...

  14. The case involves a petition to quash proceedings u/s 138 of the Negotiable Instruments Act due to failure to implead the company as an accused. The petitioner, a...

  15. Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause...

 

Quick Updates:Latest Updates