Punjab & Haryana High Court
For assesseeRemanded
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
85 rulings found
Punjab & Haryana High Court
Where assessee challenged adjudication order alleging denial of personal hearing before adverse determination, and revenue admitted hearing was not granted, non-grant of hearing violated mandatory statutory requirement under section 75(4), vitiating adjudication, thus impugned order stood set aside and matter to proceed afresh after granting hearing
Kerala High Court
Where a composite show cause notice and consequential order were issued covering multiple financial years for demand of tax or ITC not involving fraud, such composite proceedings were impermissible as per binding Division Bench decisions and both notice and order were to be quashed with liberty to authorities to issue separate notices for each year
Kerala High Court
Where composite show cause notice and order were issued to petitioner covering multiple financial years for tax or ITC not involving fraud, such consolidated proceedings were impermissible as per binding rulings, and composite notices and orders were quashed with liberty to revenue to issue separate notices for each relevant year
Calcutta High Court
Where ex parte adjudication was made for ITC mismatch without verifying eligibility as mandated by Circular No. 183/15/2022-GST, and no opportunity for petitioner to respond was given, such assessment was unsustainable and was quashed with matter left for reconsideration in accordance with prescribed verification procedure and principles of natural justice
Allahabad High Court
Where adjudication order under Section 73 was challenged for being non- speaking and for non-consideration of reply regarding mismatch between GSTR-3B, GSTR-2A and GSTR-9, since authority considered assessee's reconciliation reply and hearing, and burden to reconcile ITC claimed was not discharged by mere chart without explanation, writ remedy was not maintainable and statutory appeal could be pursued
Allahabad High Court
Where adjudication order under Section 73 imposed penalty not proposed in show-cause notice and confirmed tax demand beyond proposal, such order was without jurisdiction due to violation of statutory bar under Section 75(7), rendering demand exceeding notice amount fundamentally illegal and liable to be set aside
Andhra Pradesh High Court
Where a registered firm challenged a single composite assessment order covering multiple periods without separate orders for each period, such composite order was set aside on this ground alone, allowing respondents to initiate fresh proceedings for each period separately if so advised
Calcutta High Court
Where traders faced ITC mismatch demands after ex parte assessment and appeals without proper hearing or compliance with Circular 183/15/2022-GST, including verification of Section 16 conditions, and alleged breach of natural justice, orders were set aside for fresh consideration as opportunity for reconciliation and hearing was not properly afforded
Rajasthan High Court
Where petitioner faced SCN and order alleging wrongful ITC under Section 74, but all documents including SCN, order and reminders on portal lacked digital or physical signatures and carried only a reference number, absence of mandated authentication deprived them of legal existence, rendering all actions non est and all such documents and consequential actions were set aside with liberty to proceed afresh as per law. GST: Where SCN and adjudication order alleging wrongful ITC and imposing demand, interest and penalty were only uploaded under Additional Notices And Orders tab without authenticated service, petitioner remained uninformed and was denied opportunity of personal hearing, such violation of statutory mandate and natural justice warranted setting aside of SCN, adjudication order and recovery, regardless of availability of appellate remedy
Uttarakhand High Court
Where petitioner's registration was cancelled and adjudication order was passed without affording personal hearing as mandated by Section 75(4) and service of notice occurred only through portal after cancellation, such order was to be quashed and matter was to be decided afresh after granting proper personal hearing in accordance with law
Allahabad High Court
Where SCN proposed penalty of Rs. 20,000 but adjudication order confirmed penalty of Rs. 96,000, confirmation of penalty beyond proposed amount was in gross violation of section 75(7), rendering order without jurisdiction, requiring setting aside of such order and remand for fresh decision after affording due hearing
Allahabad High Court
Where SCN invoking extended period for tax or ITC involving fraud was issued without detailing statutory ingredients like fraud, wilful misstatement, or suppression of material facts with intent to evade tax, continuation of proceedings was unsustainable as jurisdictional preconditions were not disclosed, leading to quashing of SCN with liberty to issue a fresh notice in accordance with law
Bombay High Court
Where assessee challenged order-in-original citing non-supply of relied-upon documents despite records showing proper service via registered and alternate emails, and no specific missing document or resultant prejudice was pleaded, with statutory appeal remedy available and no exceptional circumstances shown, writ under Article 226 was not maintainable and only statutory appellate route could be pursued
Andhra Pradesh High Court
Where assessment order was passed against proprietary concern after proprietor's death, with no mandatory personal hearing to legal heirs and widow being unaware of proceedings, such order was void ab initio and lacked legal efficacy, and consequent appellate rejection as time-barred could not stand, entitling quashment of all impugned proceedings and endorsements
Kerala High Court
Where a petitioner claimed denial of opportunity to be heard in assessment proceedings due to internal disputes, health issues and entrustment of portal credentials to counsel, but hearing notices were repeatedly uploaded on GST portal and not acted upon, valid service of notice stood established and responsibility to monitor portal rested with petitioner, so writ petition challenging orders was not maintainable
Gauhati High Court
Where order imposing tax, interest and penalty for FY 2018-19 under Assam GST Act was passed on 30.04.2024 without any State notification extending limitation under Section 168A for said year, statutory period for passing order had expired on 31.12.2023, thus order was time-barred and unsustainable in law and was set aside. GST: Where tax, interest and penalty were imposed under an order that failed to follow Section 75(6) format and was passed without providing assessee opportunity of hearing as prescribed by Section 75(4), breach of statutory procedure vitiated adjudication and such impugned order could not be sustained in law and was set aside
Kerala High Court
Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy
Gujarat High Court
Where ITC recovery was ordered against petitioners based on allegations of non-genuine inward supplies without addressing their detailed replies and documents and without granting an opportunity for personal hearing, passing a cryptic two-line order without reasons violated natural justice requirements, rendering the order unsustainable and necessitating its quashing for decision after proper hearing. GST: Where proceedings for recovery of ITC with interest were initiated without intimating date, time or venue for personal hearing even after reminders, and a cryptic order lacking reasons was passed, failure to provide statutory personal hearing before adverse decision amounted to breach of natural justice, thus vitiating adjudication and rendering impugned order liable to be quashed
Madras High Court
Waiver of interest or penalty under section 128A was available where proceedings had been initiated under section 73 even in respect of self assessed tax arising from belated filing of GSTR 3B, non obstante clause in section 75(12) permitting direct recovery under section 79 could not exclude such cases from amnesty scheme once liability was determined under section 73 GST: Waiver of interest or penalty under section 128A having been accepted and Form GST SPL 05 issued, authorities could not subsequently declare such approval void by invoking section 161 except in contingencies specifically contemplated under Rule 164(16) or 164(17) GST: Waiver of interest or penalty under section 128A being governed by mandatory timelines under Rule 164, belated filing of application or payment beyond prescribed period could not be condoned on basis of substantial compliance, and rejection of waiver claim was justified GST: Waiver of interest or penalty under section 128A being subject to mandatory filing timelines under Rule 164, belated or non filing of application on plea of lack of knowledge of section 73 order could not be condoned, and writ petitions were liable to be dismissed
Rajasthan High Court
Where sole proprietorship discontinued on death of proprietor and adjudication orders for tax, interest and penalty were passed against deceased without notice or hearing to legal heir, section 93(1)(b) imposed recovery from estate through legal representative, subject to procedural requirements of proper notice, opportunity of hearing and a reasoned order under section 75. GST: Where adjudication order and tax demand were issued against a deceased proprietor without notice or hearing to legal heir and without a reasoned speaking order, assessment proceedings stood vitiated for non-compliance with statutory requirements and orders were quashed, allowing for fresh proceedings after giving hearing to legal heir