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 September 2021 Year 2021 This

Validity of Ex-parte order passed u/s 74 - No sufficient time ...

GST

September 3, 2021

Validity of Ex-parte order passed u/s 74 - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. - HC

View Source

 


 

You may also like:

  1. Validity of order passed u/s 74(1) - No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment passed ex parte in nature, does not...

  2. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

  3. Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has...

  4. Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of...

  5. Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in...

  6. Ex-parte order - disallowance of Input Tax Credit and further imposing of tax - No sufficient time was afforded to the petitioner to represent his case and (b) order...

  7. Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the...

  8. Recovery of short paid service tax - post GST era - The demand cum show cause notice for recovery of short deposit of service tax for the financial years 2014-2015,...

  9. Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose,...

  10. Levy of interest - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons...

  11. Violation of principles of natural justice (audi alterem partem) - In the present case, when the petitioner had cancelled its registration in the year 2019, a proper...

  12. Validity of ex-parte order raising demand of GST - No sufficient time was afforded to the petitioner to represent his case - The order passed exparte in nature, does not...

  13. Validity of SCN - vague SCN issued u/s 74 - The High court noted that the issuance of a show-cause notice u/s 74 requires specific conditions, such as 'fraud' or 'wilful...

  14. Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

  15. Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be...

 

Quick Updates:Latest Updates