HC found a violation of natural justice principles in the GST ...

GST Assessment Order Invalidated Due to Procedural Unfairness, Denying Petitioner Proper Opportunity to Present Defense

April 9, 2025

Case Laws GST HC

HC found a violation of natural justice principles in the GST assessment order. The respondent issued a show-cause notice and scheduled a hearing, but failed to consider the petitioner's adjournment request and supporting documentation. Consequently, the court set aside the impugned order (Form GST DRC-07) dated 23.08.2024, determining that the administrative action did not provide adequate opportunity for the petitioner to present a comprehensive defense, thereby breaching fundamental procedural fairness.

View Source

← Previous Next →

HC found a violation of natural justice principles in the GST ...

GST Assessment Order Invalidated Due to Procedural Unfairness, Denying Petitioner Proper Opportunity to Present Defense

April 9, 2025

Case Laws GST HC

You may also like:

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the...

HC set aside impugned orders related to GST assessment and rectification petition under Section 161 of GST Act due to lack of reasoned decision-making and violation of...

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity...

HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST...

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

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

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

Non-payment of arrears dues of GST for the period prior to commencement of CIRP - net GST liability from the date of commencement of CIRP - Revenue directed to allow the...

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...

Quick Updates: