Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    SEBI Updates Nomination Rules: Mandatory for Single...     TaxTMI    Court Deems GST Registration Cancellation Unlawful...     TaxTMI    High Court Invalidates Detention of Goods Under GST...     TaxTMI    Court Rules Export Services to US Parent Co. Not...     TaxTMI    Court Quashes GST Tax and Penalty Order Due to Lack...     TaxTMI    Custom Transformers for Wind Turbines Not...     TaxTMI    Transfer of Goods in FTWZ Non-Taxable; No ITC...     TaxTMI    Court Invalidates GST Notice Served Only via Web...     TaxTMI    Leasehold Rights Transfer Deemed Immovable...     TaxTMI    SEBI Sets New Guidelines for Research Analysts:...     TaxTMI    High Court Reinstates GST Registration if...     TaxTMI    AAAR rules no GST on free employee bus transport;...     TaxTMI    High Court: Land possession transfer without...     TaxTMI    Court Quashes Proceedings: No Money Laundering...     TaxTMI    High Court excuses 98-day appeal delay due to...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC quashed assessment order and order in Form GST DRC-07 for ...


High Court Quashes GST Assessment Order for Denying Personal Hearing; Case Remitted for Reassessment by January 2025.

January 13, 2025

Case Laws     GST     HC

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 Officer to provide opportunity of personal hearing to assessee on 15.01.2025 or adjourned date. Assessing Officer directed to pass orders within 3 months from HC judgment date or limitation period, whichever is later, after hearing assessee.

View Source

 

← Previous Next →

 

You may also like:

  1. The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

  2. Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

  3. Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax...

  4. The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

  5. 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...

  6. The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an...

  7. Validity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - As there is no disputation or disagreement, in...

  8. Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

  9. Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

  10. Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

  11. The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

  12. Principles of Natural Justice - long time gap between the date of order passed and date of personal hearing - this is a fit case to remit the matter back to the...

  13. Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant...

  14. Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

  15. The Income Tax Appellate Tribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] under the National Faceless Appeal Centre (NFAC) and...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Court Rules AO Needs Evidence, Not Allegations, to Reopen Assessment; ...
H: High Court Invalidates Assessment Orders for Exceeding Time Limit u/s ...
H: Assessee's Claims Approved: Sales Promotion, Insurance, and Interest E...
A: Madras High Court: Notices Under CGST Act Section 169 Must Be Served P...
A: LLPs vs. Traditional Partnerships: Limited Liability, Separate Legal E...
A: Understanding CGST Act's Appellate Authority: Roles, Functions, and Ad...
A: Timely ITAT Order Pronouncements Essential for Transparency; Delays Un...
A: Supreme Court Upholds Arbitral Tribunal's Decision, Cautions Against E...
A: Income Tax Act 1961: Prosecution for Non-Compliance and Tax Evasion Ov...
F: GST on Commercial Rentals in India: Reverse Charge Mechanism Applies; ...
H: Government Educational Institute Granted Tax Exemption by ITAT for Cen...
H: High Court Upholds Rule 6-B(2)(iii) Validity, Finds L1 Certificate Can...
H: High Court Quashes GST Assessment Order for Denying Personal Hearing; ...
H: CESTAT Rules in Favor of Appellants: Confiscated Foreign Gold Classifi...
H: Court Halts Bank Guarantee Encashment; No Coercive Steps Allowed Durin...
H: Input Tax Credit Denied for Motor Vehicles Seating 13 or Fewer, Failin...
H: ED Not Required to Share "Reasons to Believe" Under PMLA Section 17(1)...
H: ITAT Rules Assessee Not Liable for Penalties u/ss 271E and 271D Due to...
H: Appellants to Include Various Charges in Vehicle Value u/s 4 of Centra...
H: ITAT Supports AO in Treating Excess Stock as Business Income; Rejects ...
H: High Court Dismisses Petition Against Audit Assessment, Validates Exte...
H: Slack Adjusters for Buses/Trucks Taxed at 28% GST, Trailers at 18% GST...
F: Client Faces Tax Discrepancy Due to Filing Error; Expert Cites Precede...
N: Telangana Amends Tax Notification: Tax on Renting Non-Residential Prop...
F: Debate on GST Classification: Are A La Carte Orders in Indian Restaura...
A: Madras High Court: No Input Tax Credit for Promotional Goods u/s 17(5)...
A: Tax Cases Undermined by Procedural Errors: The Importance of Thorough ...
A: Timely ESI return filing ensures legal compliance, avoids penalties, b...
A: Understanding Section 68 of the Income Tax Act: Tax on Undisclosed Cas...
A: Supreme Court Clarifies Bail Conditions for Foreigners Under Foreigner...