HC partially set aside assessment order concerning disputed ...

Assessment Order on Security Wages Treatment Set Aside Due to Lack of Specific Notice and Natural Justice Violation

February 20, 2025

Case Laws GST HC

HC partially set aside assessment order concerning disputed "Security Wages" treatment, finding procedural deficiency as this issue was not specifically mentioned in show cause notice which only referenced "Administration Expenses." Court determined petitioner was denied natural justice by not receiving opportunity for personal hearing on security wages matter. Order remanded to respondent for fresh consideration specifically regarding security wages component. While granting liberty to file appeal on remaining assessment issues, HC cautioned against piecemeal appeals. Original assessment dated 30.08.2024 remains valid on all other aspects pending potential comprehensive appeal by petitioner.

View Source

← Previous Next →

HC partially set aside assessment order concerning disputed ...

Assessment Order on Security Wages Treatment Set Aside Due to Lack of Specific Notice and Natural Justice Violation

February 20, 2025

Case Laws GST HC

You may also like:

Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Revocation of customs broker license challenged due to lack of specific allegations in show cause notice regarding violations of Regulations 11(n) and 17(9) of 2013...

Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent...

The court held that the show cause notice issued to the petitioner for cancellation of GST registration lacked specific reasons for alleged fraud, willful misstatement...

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and...

The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to...

HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

The High Court found a violation of natural justice principles due to lack of reasoning in orders of Assistant Commissioner and GST officer. The orders did not address...

Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

Quick Updates: