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Search results for: personal hearing

Madras HC's Order In the Case of M/s.Helios Pharmacy V/S The Commercial Tax Officer

Madras HC Permits Assessee to Rectify GST Annual Return Errors with Pre-Deposit Conditions

The Madras High Court in a ruling has furnished the taxpayer to improve the errors in not filing the annual returns GSTR-9 and GSTR-9C under the Goods and Services Tax Act, 2017, with pre-deposit conditions. The applicant in the said duration of 2018-19 furnished its returns and filed the precise taxes. However, on the applicant’s […]

Madras HC's Order In Case of Tvl. Senthil Hardwares vs. State Tax Officer

Madras HC: Authority Cannot Issue Orders Beyond Matters Cited in GST SCN

The Hon’ble Madras High Court in the matter of Tvl. Senthil Hardwares vs. State Tax Officer, Pattukottai, the order where a GST SCN was furnished before the taxpayer vide FORM DRC-01 and reply furnished via the Assessee was accepted by the Department, but a specific part of demand was confirmed vide the Order concerning defect, […]

Allahabad HC's Order In the Case of Agmotex Fabrics Private Limited vs. State of Uttar Pradesh

Allahabad HC: Quasi-Judicial Order Cannot Be Imposed on a Person Without an Opportunity to Be Heard

The Allahabad High Court While deciding a case relating to Input Tax Credit carried that a quasi-judicial body should furnish a chance of hearing to a person before charging obligation on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit carried that as per the doctrine of audi alteram partem […]

PB & HR HC's Order for M/s JSB Trading Co. vs. State of Punjab and Another

Punjab and Haryana HC Quashes GST Demand Notice Issued U/S 74 After Closure of Section 61 Proceedings

A Goods and Services Tax ( GST ) demand notice and order issued u/s 74 of the Central Goods and Services Tax Act, 2017 has been quashed by the Punjab and Haryana High Court, following the earlier closure of proceedings u/s 61 of the Central GST Act. The case concerned JSB Trading, a firm dealing […]

Kerala HC's Order in the Case of Thottungal Padmanabha Das Sujith vs. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

Kerala HC Rejects Tax Reassessment Order After Assessee Was Given Only 3 Days to Respond to SCN

An order was set aside by the Kerala High Court in reassessment proceedings that were furnished without furnishing the taxpayer a chance to answer to the show cause notice. The Bench of Justice Gopinath P. marked that “the show cause notice was issued on 12-03-2024, giving only three days’ time to the assessee to respond, […]

Madras HC's Order In Case of the Tv. Sornam Medicals vs. Commissioner of Commercial Taxes

Madras High Court Orders Fresh Consideration After 25% Pre-Deposit from GST Cash Ledger

The Madras High Court in the case of ignorance of the Goods and services tax (GST) recovery notices along with the hearing notices ordered the pre-deposit of 25% from the Electronic Cash Ledger (ECL) for fresh consideration. The applicant, Sornam Medicals asked for relief from the order on 31.12.2023 furnished via the second respondent, following […]

Madras HC's Order In Case of Tvl.Canply Vs The Deputy Commissioner (ST)

GST Authority Rejects ITC Appeal for Delay Beyond Condonable Period; Madras HC Grants Condonation of Delay

The Madras High Court has condoned the delay in a GST case that comprises of mismatch in Input Tax Credit ( ITC ) in GSTR 3B and GSTR 2A. On the foundation that the delay was beyond the condonable period, the appeal was rejected An order was contested by the appeal on July 12, 2024, […]

Delhi HC's Order in Case of Singhal Singh Rawat Vs Commissioner of CGST

Delhi HC Quashes GST Reg. Order, Citing Lack of Evidence That Taxpayer Was Not Operating at Principal Place of Business

The Delhi High Court quoting the order cancelling the applicant’s GST registration with the retrospective effect does not show any cause except directing to the SCN, quashing the mentioned order, and allowing the applicant to furnish a reply to the show cause notice. The Division Bench of Justice Vibhu Bakhru and Justice Sachin Datta noted […]

Madras HC's Order In Case of A K M Balu vs. the Assistant Commissioner

Authority Must Review the Correctness of GST Returns Before Action U/S 73: Madras HC Quashes Order

The Madras High Court held that the Goods and Services Tax ( GST ) Department must verify the correctness of tax returns before prompting action u/s 73 of the Tamil Nadu Goods and Services Tax ( TNGST ) Act, 2017. Therefore, the court set aside the demand order. A writ petition has been filed by […]

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