In a case before the High Court, the petitioner sought recovery ...

Court rules in favor of petitioner in recovery case. Directed to supply demanded documents within 3 days. Petition allowed to reply within 10 days.

June 25, 2024

Case Laws GST HC

In a case before the High Court, the petitioner sought recovery of CGST, SGST, and KFC amounts following a search and seizure at their business premises. The petitioner claimed they were not provided with the demanded documents, hindering their ability to respond to the show cause notice. The Court noted the lack of a reply from the petitioner and ordered the respondents to supply the required documents within three days. The petitioner was granted 10 days to file a reply, ultimately leading to the disposal of the writ petition. The Court's decision emphasized upholding principles of natural justice in the proceedings.

View Source

← Previous Next →

In a case before the High Court, the petitioner sought recovery ...

Court rules in favor of petitioner in recovery case. Directed to supply demanded documents within 3 days. Petition allowed to reply within 10 days.

June 25, 2024

Case Laws GST HC

You may also like:

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Maintainability of appeal - failure to submit certified copy of the order - extension of period of time limitation - compliance of the rules of natural justice or not -...

Seeking release of provisionally attachment of Bank Accounts - seeking to unblock the Petitioner’s Electronic Credit Ledger - Petitioner undertakes to this Court that...

Valuation of imported goods - Admittedly, it is evident on the face of the record that deductive value was available before the Court below which have not been rejected...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Duty demand - Non supply of proper documents - adjudicating authority directed to supply the ‘non-relied upon documents’ to the appellants - AT

Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

Quick Updates: