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GST - Case Laws

Showing 121 to 140 of 11277 Records

• 2024 (4) TMI 280
  
  Violation of principles of natural justice - reasonable opportunity to contest the tax demand not provided - validity of assessment order - HELD THAT:- It is noticeable that the petitioner replied to the show cause notices on the very next day and requested for 30 days' time to reply. Without responding to the petitioner's reply, the impugned orders were issued within about 15 or 16 days from the date of receipt of the reply. The impugned orders do not refer to the petitioner's reply or set out any reasons for rejecting the reply. ....... + More

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• 2024 (4) TMI 279
  
  Retrospective cancellation of GST registration of petitioner - neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation - violation of principles of natural justice - HELD THAT:- The Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation - Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to....... + More

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• 2024 (4) TMI 278
  
  Validity of assessment order - absence of three-month gap between the SCN and order - Attachment of bank accounts of petitioner - reasonable opportunity of hearing was provided or not - HELD THAT:- The impugned order reveals that the petitioner was provided opportunities by issuing notice in Form ASMT 10 and show cause notice in Form GST DRC-01. However, it is also clear that the petitioner did not participate in proceedings. In these circumstances, albeit by putting the petitioner on terms, the petitioner should be provided an opportunity of ....... + More

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• 2024 (4) TMI 277
  
  Validity of assessment order - two separate proceedings were initiated in respect of the same assessment period and pertaining to the same issue - HELD THAT:- Undoubtedly, considerable confusion has been created by initiating two separate proceedings in respect of the same assessment period and in respect of the same issue. The rectification order is also unclear with regard to the reasons for rectification. Such order indicates that there is no tax liability. In these circumstances, the petitioner is entitled to another opportunity to explain....... + More

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• 2024 (4) TMI 276
  
  Validity of assessment order - no personal hearing was provided after the petitioner replied to such show cause notice and prior to the issuance of the assessment order - violation of principles of natural justice - HELD THAT:- On examining the show cause notice and the reply thereto, it is evident that the petitioner did not raise the issue relating to exemption of goods dealt with by the petitioner before the assessing officer. The assessing officer also did not take note of either Notification No.1 or Notification No.2. The impugned assessm....... + More

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• 2024 (4) TMI 275
  
  Principles of natural justice - Gross violation of Section 75(4) of the Central Act - no order may have been passed during pendency of earlier writ petition filed by the petitioner pertaining to rectification of GSTR-I - Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 read with the provision of Central Goods and Services Tax Act, 2017 - HELD THAT:- In MAHAVEER TRADING COMPANY VERSUS DEPUTY COMMISSIONER STATE TAX AND ANOTHER [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT] the fact of violation of Section 75(4) of the Stat....... + More

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• 2024 (4) TMI 274
  
  Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - HELD THAT:- The law declared by the Court being retrospective and it being applicable to the assessment period in question, the issue ought to have been examined with seriousness. Similarly, merely because the assessing authority may not have been aware of the Circular of the CBIC when it passed the assessment order, it may not have refused to apply its mind to that Circular upon correction application being fi....... + More

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• 2024 (4) TMI 273
  
  Violation of principles of natural justice - challenge to assessment orders - Attachment of Bank Accounts of petitioner - HELD THAT:- The assessment orders were issued on 31.07.2023, but the petitioner has approached this Court in late February 2024 after the bank accounts of the petitioner were attached. The documents on record clearly indicate that the petitioner was negligent in not contesting the assessment proceedings until orders of attachment were issued. However, it is equally clear that the orders impugned herein were issued without h....... + More

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• 2024 (4) TMI 272
  
  Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - under declaration of ineligible ITC - ITC claimed from cancelled dealers - return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not satisfactory nor any substantial documents were submitted ....... + More

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• 2024 (4) TMI 271
  
  Violation of principles of natural justice - SCN does not take into consideration the reply submitted by the Petitioner and is a cryptic order - under declaration of output tax - excess claim of ITC - ITC to be reversed on non-business transactions and exempt supplies - under declaration of ineligible ITC - ITC claimed from cancelled dealers, return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply dated 20.10.2023 filed by the Petitioner is a det....... + More

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• 2024 (4) TMI 270
  
  Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - under declaration of ineligible ITC - ITC claimed from cancelled dealers - return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 28.12.2023 is not sustainable for the reasons that the reply dated 23.10.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not satisfactory nor any substantial document....... + More

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• 2024 (4) TMI 269
  
  Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded on the GST portal under the heading Notices but appears to have been uploaded under the heading of Additional Notices - HELD THAT:- Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply nor appearing for personal hearing. In view of the above and in view of the request of the petitio....... + More

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• 2024 (4) TMI 216
  
  Challenge to assessment order - discrepancy between the GSTR 1 statement and the GSTR 3B returns - imposition of 100% penalty by invoking Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- On perusal of the impugned order, it is evident that the tax liability was arrived at by noticing the discrepancy between the GSTR 7 and 1 returns, on the one hand, and the GSTR 3B returns on the other. Penalty has been imposed at 100% of the tax dues by invoking Section 74. It is also noticeable that the petitioner remitted a sum of....... + More

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• 2024 (4) TMI 215
  
  Validity of extension of time limit for issuance of SCN under GST Act - Validity of N/N. 09/2023-CT dated 31.03.2023 - Notification challenged on the ground that the conditions precedent provided in explanation to Section 168(A) was not present on the date when the notification was issued - HELD THAT:- As final order has already been passed and taking note of the fact that similar issues are being examined by various Courts of the Country, the Court is inclined to provide that till further orders of the Court, the recovery of the amount assess....... + More

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• 2024 (4) TMI 214
  
  Violation of principles of natural justice - the impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - under declaration of output tax - excess claim Input Tax Credit [ITC] - ITC claimed from cancelled dealers - returns defaulters and Tax non-payers - HELD THAT:- The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an o....... + More

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• 2024 (4) TMI 213
  
  Retrospective cancellation of GST registration of petitioner - notice does not specify any cogent reason - principles of natural justice - HELD THAT:- The SCN and the impugned orders are bereft of any details and accordingly the same cannot be sustained. Neither the Show Cause Notice, nor the orders spell out the reasons for retrospective cancellation - SCN also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospectiv....... + More

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• 2024 (4) TMI 212
  
  Cancellation of registration of Firm - failure to furnish the returns for a continuous period of six months - seeking to avail the option under section 30 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The primary object behind the GST Act is levy and collection of tax on intra State supply of goods or services and the matters connected therewith or incidental thereto. Now the cancellation of registration shall ensue serious civil consequences for the petitioner and his entire business shall come to a standstill. The provisions ....... + More

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• 2024 (4) TMI 211
  
  Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - HELD THAT:- The Central Board of Indirect Taxes and Customs has issued Master Circular No. 1053/2/2017-CX setting out detailed guidelines for the authorities under the Act as to how a show cause notice under Section 11A of Central Excise Act, 1944/ Section 73 of the Chapter V of the Finance Act, 1994 should be issued. In accordance with Section 6 thereof and Section 27 of the Bihar and Orissa General Clauses Act, 1917, the said circ....... + More

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• 2024 (4) TMI 210
  
  Violation of principles of natural justice - deprivation of the right of personal hearing or not - notices for personal hearing not served - technical glitch - HELD THAT:- It appears to be a case where because of technicalities, the notices for personal hearing seems to have not been served upon the petitioner and he has not been provided with a fair opportunity of personal hearing. The Order-in-Original dated 28.11.2023, to the aforesaid extent deserves to be set aside and it is ordered accordingly. However, the impugned order is interfered w....... + More

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• 2024 (4) TMI 161
  
  Validity of the Order-in-Original - Adjudication of show cause notice - adjudication was not fair - No opportunity to raise preliminary objections - prayer for amendment of the Petition for incorporating the additional prayer - HELD THAT:- We are of the clear opinion that there is much substance in the contentions as urged on behalf of the Petitioner that the adjudicating officer ought to have granted an opportunity to the Petitioner to raise all contentions in the course of adjudication in the event he intended to decide the Show Cause Notice....... + More

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