Principles of natural justice - validity of SCN - vague and ...

GST

May 18, 2023

Principles of natural justice - validity of SCN - vague and cryptic SCN - Section 75 of GST Act is complete Code in itself which prescribes for various stages or determination of wrongful utilization of ITC which is required to subject to affording of reasonable opportunity of being heard to the assessee. Since the Statute itself prescribes for affording reasonable opportunity, it is incumbent upon the Revenue to afford the same and any deficiency in that regard vitiates the end result. - HC

View Source

← Previous Next →

Principles of natural justice - validity of SCN - vague and ...

GST

May 18, 2023

You may also like:

Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

Validity of order beyond the scope of show cause notice (SCN) - it is found that the Adjudicating Authority has gone beyond the scope of the Show Cause Notice. In case...

Validity of order in the absence of show cause notice (SCN) and personal hearing - Principles of natural justice - The impugned order has been passed in breach of...

Natural justice - Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of...

Principles of natural justice - legality and validity of ex-parte order - There is nothing to indicate as to how this affixing at company premise should be construed as...

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN....

Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate...

Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - the...

Scope of SCN - The basis on which the Adjudicating Authority has confirmed the demand has never been subject matter of the show cause notice and therefore, we hold that...

Principles of Natural justice - long delay of 13 years in adjudication of SCN - The grounds raised before the adjudicating authority as well as in this petition appear...

Interest on Input tax credit - without issuing SCN - recovery by the Authority without issuing Show Cause Notice, which is in breach of principles of natural justice. It...

Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing...

Determination of tax - Procedure prescribed u/s 75(4) of CGST not followed - Validity of assessment order - violation of principles of natural justice - requirement of...

Quick Updates: