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 July 2024 Year 2024 This

Show cause notice lacked necessary details for denying ...


Transitional credit denial notice lacked details. Reply disregarded for manual submission. Order treated as show cause. Dept to issue reasons, allow rebuttal.

Case Laws     GST

July 8, 2024

Show cause notice lacked necessary details for denying transitional credit of Rs.14,05,211/-. Petitioner's reply not considered as it was submitted manually, not uploaded on portal, violating principles of natural justice. Impugned order treated as show cause notice. Respondent directed to issue supplementary reasons for denying transitional credit within two weeks, providing petitioner opportunity to contest tax demand. Petition disposed of.

View Source

 


 

You may also like:

  1. Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

  2. CENVAT Credit - input services - service fees paid to principals namely Honda Motor Company Ltd., Japan for development of Part Manual and Service Manual - credit of...

  3. Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT

  4. Benefit of transitional credit - time limit for taking the input tax credit - Validity of retrospective amendment - the amendment does not affect the right of the...

  5. Initiation of CIRP - Demand Notice on unpaid Operational Debt - existence of dispute - When we look into the contents of allegations made in the Reply Notice, it is...

  6. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  7. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  8. 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...

  9. Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the...

  10. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

  11. Input tax credit - transitional credit - entering the details in wrong column of GST-Tran-1 form - His only grievance is that he is being denied the benefit of input tax...

  12. Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic...

  13. Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in...

  14. Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

  15. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

 

Quick Updates:Latest Updates