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

Petitioner challenged impugned order by respondent regarding ...


Petitioner contests tax demand over GSTR discrepancies, RCM non-payment, and private coaching receipts; HC orders partial payment pending review.

January 8, 2025

Case Laws     GST     HC

Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impugned order treated as show cause notice; petitioner to file objections within four weeks. Petition disposed of.

View Source

 


 

You may also like:

  1. The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural...

  2. The High Court set aside the impugned tax demand order due to violation of principles of natural justice, as the petitioner was not provided a reasonable opportunity to...

  3. Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

  4. Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

  5. The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

  6. The court held that the petitioner was denied the principles of natural justice by not being given a reasonable opportunity to contest the tax demand on merits regarding...

  7. Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax...

  8. The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax...

  9. Validity Of Show cause notice - The case pertains to a dealer of woven fabrics and readymade garments challenging a tax demand order due to allegedly insufficient...

  10. The High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B...

  11. The court set aside the impugned order pertaining to tax demand arising from mismatch between GSTR 3B returns and auto-populated GSTR 2A, subject to petitioner remitting...

  12. The High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order...

  13. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  14. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

  15. Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's...

 

Quick Updates:Latest Updates