Home Highlights December 2014 Year 2014 This

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1. Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of...

2. 100% EOU - breach of principles of natural justice - In one single notice, a choice of three dates of hearing has been given - It is not permissible for the adjudicating...

3. Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

4. Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

5. Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for...

6. Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in...

7. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

8. Seeks to give effect to the first tranche of India UAE CEPA - Notification

9. Validity of reassessment orders - violation of principles of natural justice - The competent authority, respondent, will give opportunity of personal hearing to the...

10. Ex-parte order rejecting the repetitive adjournments - The petitioners had no right to seek unlimited adjournments nor seek adjournment without any basis. - HC

11. Principles of Natural Justice - Three sets of dates for hearing were fixed for the petitioner to respond to the show cause notice. The petitioner did not avail of such...

12. Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them...

13. Validity of Assessment u/s 144B - not giving a personal hearing - The requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. It was...

14. Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

15. Seeking restoration of the GST registration of the petitioner that has been cancelled - Considering the circumstances, the High court decided to grant the petitioner an...