Demand u/s 74 - violation of principles of natural justice - The ...

GST

January 30, 2024

Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be granted either when a specific request is received in writing from a person chargeable with tax or when any adverse decision is contemplated against such a person. The court found that even if the petitioners did not specifically request a personal hearing, they were entitled to one since an adverse decision was contemplated against them.

View Source

← Previous Next →

Demand u/s 74 - violation of principles of natural justice - The ...

GST

January 30, 2024

You may also like:

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...

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...

Violation of principles of natural justice - validity of assessment order - The element of principles of natural justice incorporated in the statutory provisions cast a...

Principles of natural justice - adjudication completed before scheduled date of hearing - the case on hand is one of violation of sub-clause 4 of Section 129 of the GST Act, 2017

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

Violation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the...

Assessment u/s 153A - denial of natural justice - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of...

Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of...

Violation of principles of natural justice - availment of fraudulent credit - The respondents have completed the entire proceedings within two months and there is...

Violation of principles of natural justice - ex-parte order - failure to appeal on the first date - The learned Tribunal was clearly unjustified in deciding the second...

Validity of final assessment orders passed by the Customs authorities - violation of principles of natural justice - Since there is obvious violation of the principles...

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...

Validity of National faceless assessment proceedings - violation of principles of natural justice - The fact remains that having granted a final opportunity of fixing a...

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...

Violation of principles of natural justice - Validity of assessment order - documents and details sought for by the Appellant have not been furnished - availability of...

Quick Updates: