HC dismissed the petition challenging tax proceedings, finding ...

Tax Challenge Dismissed: Statutory Notice Upheld, Procedural Fairness Confirmed Under Section 107 of CGST Act

May 8, 2025

Case Laws GST HC

HC dismissed the petition challenging tax proceedings, finding no violation of natural justice. The petitioner received hearing notice but failed to appear, and the court clarified that statutory provisions do not mandate exactly three hearings. The court directed the petitioner to file an appeal under Section 107 of CGST Act to the Appellate Authority, effectively upholding the department's procedural actions and rejecting claims of improper notice or hearing.

View Source

← Previous Next →

HC dismissed the petition challenging tax proceedings, finding ...

Tax Challenge Dismissed: Statutory Notice Upheld, Procedural Fairness Confirmed Under Section 107 of CGST Act

May 8, 2025

Case Laws GST HC

You may also like:

Validity Of Show cause notice - The case pertains to a dealer of woven fabrics and readymade garments challenging a tax demand order due to allegedly insufficient...

HC quashed tax demand order under GST Act due to procedural irregularities in notice service. Petitioner claimed no awareness of notices or orders, preventing timely...

HC held that the notice u/s 148 was time-barred under Section 149(1), rendering it invalid. The Assessing Officer (AO) exceeded statutory limitations by issuing a notice...

NCLAT dismissed the appeal challenging a procedural order related to a company petition. The tribunal held that the impugned order did not dilute any party's rights and...

Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding...

HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural...

The High Court dismissed the writ petition challenging the show cause notice issued for wrongful availment of input tax credit by the petitioners. The Court held that...

HC upheld the constitutional validity of GST Circulars No. 3/3/2017 and 31/05/2018, dismissing challenges to their procedural legitimacy. The petitioner, lacking direct...

HC upheld the reassessment proceedings against the taxpayer, finding the AO's reopening of the assessment valid. The court determined that the statutory provisions do...

HC dismissed the petition challenging registration cancellation under CGST Act. The petitioner failed to furnish final returns as mandated by Section 29(2)(c), did not...

HC dismissed the appeal with a procedural directive regarding statutory stay under Section 112(9) of the Act of 2017. The court determined that upon the appointment of...

ITAT determined that Section 249(4)(b) was inapplicable due to specific procedural circumstances. The tribunal found the statutory requirements for advance tax payment...

NCLAT dismissed the appeal challenging the auction notice and denied stay of the impugned order. The Tribunal found no procedural flaws in the liquidation process,...

HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industries Board Act. Court held that despite previous VAT and...

HC dismissed the writ petition challenging tax recovery proceedings. The petition contested the validity of recovery notice issued on 13.02.2025 for tax, interest, and...

Quick Updates: