Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Reversal of IGST - Validity of notice - Revenue submits that, ...


Revenue Authority Issues Notice for IGST Reversal; Petitioner Must Respond Within Four Weeks.

June 26, 2021

Case Laws     GST     HC

Reversal of IGST - Validity of notice - Revenue submits that, the impugned communication is only an intimation of IGST payable and consequentially, a request to the petitioner to reverse the same. If that were so, then the impugned intimation shall be construed to put the petitioner to notice as to the proposal to reverse the same. - The petitioner will file a reply to the same within a period of four weeks from today - HC

View Source

 


 

You may also like:

  1. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  2. Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook...

  3. HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

  4. The court found merit in the petitioner's submission that the impugned order of assessment violated principles of natural justice by traversing beyond the show cause...

  5. Petitioner paid IGST but respondent did not take benefit of ITC. Dispute not settled. Appellate authority to consider grievance regarding payment of penalty and interest...

  6. HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the...

  7. Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

  8. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  9. The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential...

  10. Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148...

  11. Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax...

  12. The High Court set aside the impugned order dated 27.11.2023 which had blocked the input tax credit availed by the Petitioner based on invoices raised by their Supplier...

  13. The High Court set aside the impugned order of assessment due to violation of principles of natural justice as the show cause notice and the order were not served...

  14. Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

  15. Jurisdiction of the Adjudicating Authority (NCLT) to adjudicate upon a closure notice issued prior to the initiation of the Corporate Insolvency Resolution Process...

 

Quick Updates:Latest Updates