Validity of assessment order u/s 74(5) - SCN was not uploaded on ...

Case Laws GST

February 18, 2023

Validity of assessment order u/s 74(5) - SCN was not uploaded on the GSTN portal / website - Orders are set aside and the matter is remanded back to the Assessing Officer to pass fresh orders after issuing notice as contemplated under Rule 142(1) of the CGST Act and afford opportunity of hearing to the petitioner(s) in accordance with law. - HC

View Source

← Previous Next →

Validity of assessment order u/s 74(5) - SCN was not uploaded on ...

Case Laws GST

February 18, 2023

You may also like:

Validity of order of Adjudicating authority (NCLT) observations against the IRP to refer the matter to IBBI. - Order of NCLT relies more on uploading of the Order on...

Uploading of Adjudication & Appellate Orders on the DGFT website

Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints,...

Attachment order - SCN was not uploaded on the portal - The High Court acknowledged that the absence of the show cause notice on the portal was a result of inadvertence....

Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated...

Validity of Reopening of assessment - providing information to the Petitioner - in the instant case, supporting documents have not been provided to the Assessee i.e.,...

Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it...

Transfer pricing - Validity of the final assessment order passed u/s 144C(13) - Period of limitation - In the instant case, the manual final assessment order is dated 24....

Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not...

Notifying common GST portal and e-way bill website.

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...

Right to appeal - Order was not uploaded on the portal - When admittedly there was a failure on the part of the respondents to upload the order in the original,...

The Insolvency and Bankruptcy Board of India (IBBI) has directed all Registered Insolvency Professionals to upload specific judicial orders related to insolvency...

Time limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year -...

Validity of Garnishee order - the respondents could not have, willy-nilly, passed the garnishee orders without first passing an assessment order - garnishee order set aside - HC

Quick Updates: