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 May 2025 Year 2025 This

HC held that the petitioner firm, registered in two different ...


Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Procedural Errors Invalidate Ex-Parte Order

May 3, 2025

Case Laws     GST     HC

HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.

View Source

 


 

You may also like:

  1. Set up a Multi-product Special Economic Zone at Dimapur in the State of Nagaland; - Notification

  2. Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete...

  3. The Assam State GST Circular No. 3/2023, addresses the structured approach and guidelines for the scrutiny of returns under the GST framework. This directive builds on...

  4. Biometric-based Aadhaar authentication notified for GST registration in the State of Andhra Pradesh - Notification

  5. Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states...

  6. Vicarious liability of partner of the firm - separate identity of partnership firm - merely the petitioner running a firm, but it is not a legal entity and it cannot be...

  7. ITAT addressed registration denial under Section 12AB, focusing on Trust's eligibility for exemption under Section 11. Jurisdictional HC judgment in CIT(E) vs. Jamiatul...

  8. Seeking grant of anticipatory bail - wrongful availment of Input Tax Credit - fake bills - There are provisions in the GGST Act that the registration of the firm can be...

  9. ITAT denied registration u/s 12AB for trust due to non-compliance with statutory requirements. The tribunal found that the trust's object clause contained provisions...

  10. Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the...

  11. The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

  12. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

  13. Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its...

  14. Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

  15. Amendment in registration certificate - Proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a...

 

Quick Updates:Latest Updates