HC set aside GST demand order dated 21.11.2024 for ...

GST Demand Order Quashed: Adjudicating Authority Failed to Consider Binding Departmental Circulars 200/12/2023-GST and 236/30/2024-GST

March 6, 2025

Case Laws GST HC

HC set aside GST demand order dated 21.11.2024 for non-consideration of binding departmental circulars (No.200/12/2023-GST and No.236/30/2024-GST). Matter remanded to adjudicating authority for fresh consideration specifically accounting for these clarificatory circulars. Petitioner granted leave to file additional application demonstrating applicability of circular benefits to their case. The court determined that appellate remedy would be futile since the fundamental issue was non-consideration of binding administrative guidelines. Authority directed to pass fresh order after evaluating circular benefits as claimed by petitioner.

View Source

← Previous Next →

HC set aside GST demand order dated 21.11.2024 for ...

GST Demand Order Quashed: Adjudicating Authority Failed to Consider Binding Departmental Circulars 200/12/2023-GST and 236/30/2024-GST

March 6, 2025

Case Laws GST HC

You may also like:

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

Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority...

The appellant challenged the dismissal of its application filed u/s 7 of the Code by the Adjudicating Authority. The key issues were: existence of debt and default,...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

Appointment of adjudicating authorities - only if similar show cause notices are issued to the same noticee by different adjudicating authorities, all such notices would...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the...

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report....

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The...

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

The NCLAT held that the Adjudicating Authority violated principles of natural justice by failing to consider rival contentions and assign reasons for either accepting or...

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

The High Court considered the validity of a notice issued u/s 65 of the Central Goods and Services Tax Act, 2017 regarding GST Audit. The writ petition challenged the...

Quick Updates: