Wrong availment of IGST refund - Scope of the show cause notice ...

GST

February 9, 2024

Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's responsibility to file proper replies and substantiate their case. - The High Court opines that while the petitioner should initially appear before the officer and respond to the notices, they are entitled to the materials forming the basis of the notices. The court directs the petitioner to appear before the officer on the designated date and request the necessary documents. - The officer is instructed to consider the request and provide the documents within a reasonable time.

View Source

← Previous Next →

Wrong availment of IGST refund - Scope of the show cause notice ...

GST

February 9, 2024

You may also like:

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Reopening of assessment u/s 147 - old and new provisions - When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Additions beyond the scope of show cause notice - assessment u/s 143(3) r.w.s. 144 - addition 50 times more to the income proposed - Assessment order is also contrary to...

Demand beyond the scope of Show Cause Notice (SCN) - Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in...

Scope of the show cause notice (SCN) - in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought...

Quick Updates: