Home Highlights March 2013 Year 2013 This

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1. Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

2. Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person...

3. 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...

4. 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...

5. Validity of order u/s 127(1) and (2) – Power to transfer cases – no opportunity of hearing was provided and consequently the order of CIT cannot be sustained and is quashed- HC

6. Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

7. Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which...

8. Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

9. Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a...

10. Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant...

11. 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...

12. Transfer of case u/s 127 - no show-cause notice came to be issued to the writ-applicant assigning reasons for transfer - whether the exercise of power under Section...

13. The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an...

14. DCIT Jurisdiction to pass order u/s 127 - transferring the case of the petitioner - A plain reading of the impugned order itself would clearly indicate that the...

15. Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance....