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 January 2025 Year 2025 This

HC quashed impugned order dated 16 August 2024 passed by ...


Unreasoned refusal of adjournment for contentious hearings quashed by HC; procedural fairness upheld.

January 4, 2025

Case Laws     GST     HC

HC quashed impugned order dated 16 August 2024 passed by Assistant Commissioner u/s 73(9) of Central Goods and Services Tax Act, 2017. HC held Assistant Commissioner took narrow, pedantic view in refusing adjournment without assigning reasons, despite contestation regarding petitioner's participation in hearings. Petition allowed.

View Source

 


 

You may also like:

  1. ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear...

  2. Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for...

  3. Principles of Natural Justice - Three sets of dates for hearing were fixed for the petitioner to respond to the show cause notice. The petitioner did not avail of such...

  4. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

  5. Adjournment request - tribunal refused to adjourn the hearing and dismissed the appeal - when such requests were received by the Tribunal, seeking an adjournment of the...

  6. Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them...

  7. Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered...

  8. Ex-parte order rejecting the repetitive adjournments - The petitioners had no right to seek unlimited adjournments nor seek adjournment without any basis. - HC

  9. Power of adjournment - giving a choice of three dates for personal hearing in one letter and seeking of adjournment by the appellant by one month, would not amount to...

  10. HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice by not granting personal hearing. Matter remitted to Assessing...

  11. The High Court addressed a challenge to an adjudication order u/s 78 of Finance Act, 1994 read with Section 174 of CGST Act, 2017. The Court emphasized that while...

  12. HC adjudicated constitutional challenge to Section 16(2)(c) of CGST Act, determining procedural validity regarding time limitation. The court directed the Appellate...

  13. HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's...

  14. HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

  15. HC found a violation of Section 75(7) where the demand amount (Rs. 59,27,500/-) exceeded the show-cause notice amount (Rs. 28,15,200/-). Despite procedural...

 

Quick Updates:Latest Updates