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 dismissed the writ petition challenging the issuance of GST ...


Statutory GST Show Cause Notices Upheld: Complex Transactions Require Detailed Computation for Multiple Parties

May 21, 2025

Case Laws     GST     HC

HC dismissed the writ petition challenging the issuance of GST show cause notices (FORM DRC-01 and DRC-02). The court held that when multiple parties are involved in complex transactions, the show cause notice providing computation details for each noticee is sufficient. The court declined to intervene in ongoing adjudication proceedings, emphasizing the limited scope of writ jurisdiction under Article 226. The statutory proceedings against the petitioners shall continue in accordance with established legal protocols, with the court refraining from examining the veracity of departmental statements at this stage.

View Source

 


 

You may also like:

  1. HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

  2. Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

  3. Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

  4. 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...

  5. 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...

  6. 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...

  7. The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

  8. The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

  9. This legal matter involves alleged violations of specific provisions under the applicable Goods and Services Tax (GST) statutes. The case pertains to the exercise of...

  10. 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...

  11. Confiscation - penalty - Had the show cause notice Form GST MOV-10 been properly prepared, the petitioner could have had adequate opportunity to represent his case and,...

  12. 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...

  13. 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...

  14. Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

  15. Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

 

Quick Updates:Latest Updates