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 quashed the impugned provisional attachment orders passed ...


Provisional GST Attachment Orders Overturned: Authorities Violated Natural Justice by Denying Oral Hearing Despite Request.

December 28, 2024

Case Laws     GST     HC

The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite the petitioner's prayer for an opportunity of hearing in written submissions. The order was set aside and the matter remanded on this ground alone, following the Supreme Court's judgment in Whirlpool Corporation case.

View Source

 


 

You may also like:

  1. The High Court quashed the orders issued by the tax authorities after scrutiny of GST returns u/s 61, as the principles of natural justice were violated by not providing...

  2. The AT dismissed the appeal against the provisional attachment order u/s 26 of the Prevention of Money Laundering Act, 2002 as not maintainable. An appeal lies against...

  3. Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

  4. Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without...

  5. Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

  6. Writ petition partly allowed. Order of provisional attachment of petitioner's immovable properties purchased prior to 2014 u/s 5(1) of PML Act set aside as without...

  7. Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

  8. Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons...

  9. The High Court's decision centers around the interpretation of Section 83 of the CGST/SGST Acts, which deals with provisional attachment orders. The key points are:...

  10. Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done...

  11. Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

  12. Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one...

  13. Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

  14. Provisional attachment orders u/s 281B were passed on 10.01.2024, valid for six months. The respondents were empowered to extend the provisional attachment for two more...

  15. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

 

Quick Updates:Latest Updates