Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
15 rulings found
Delhi High Court
Where petitioner distributor of medicines challenged show cause notice and appropriation of amount deposited during audit on grounds of coercion, limitation, computation, and jurisdiction, since statutory adjudication had commenced and SCN did not finally determine liability, all objections including voluntariness of payment and other contentions could be raised before Adjudicating Authority and interference at SCN stage was unwarranted
Delhi High Court
Where registered person was issued adverse order in Form DRC-07 without being given personal hearing, statutory mandate required hearing either on request or whenever adverse decision was contemplated, such order passed without personal hearing was unsustainable and was set aside with directions for fresh decision after affording effective personal hearing
Kerala High Court
Where consolidated show cause notice, order, and DRC-01A were issued by authorities covering multiple years in a single composite proceeding, prior rulings establish such proceedings as impermissible, necessitating separate year-wise notices, resulting in quashing of composite SCN, order, and DRC-01A with liberty to initiate fresh year-wise proceedings within revised limitation period
Gauhati High Court
Where assessee challenged Section 73 proceedings alleging non-service of statutory notice for wrongful ITC, but record showed service of a detailed demand- cum-show-cause notice for the relevant period, contention of absence of notice was unfounded and proceeding was not without jurisdiction, with any residual grievances to be adjudicated in statutory appeal. GST: Where assessee challenged unsigned and allegedly defective Form GST DRC- 07 electronic summary regarding period and quantum, such electronic defects alone did not affect jurisdiction of adjudication order, as summary cannot substitute main adjudication, and any inconsistency among notice, order, and summary must be tested on facts and can be redressed through statutory appeal. GST: Where assessee challenged imposition of interest and penalty as exceeding show-cause notice for period July 2017 to March 2018 invoking section 75(7), since determination of whether order exceeded notice required conjoint examination of notice and order, mere assertion did not warrant writ interference and remedy could be pursued before appellate authority. GST: Where assessee alleged denial of hearing during demand adjudication for July 2017 to March 2018 but records showed service of demand-cum-show-cause and no reply from assessee nor any material indicating exclusion from adjudicatory process, non-compliance with Section 75 could be addressed in statutory appeal and no ground for extraordinary interference was established.…
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
Rajasthan High Court
Where SCN proposing tax demand expressly contemplated personal hearing after reply due date and assessee filed timely reply with written personal hearing request, but officer passed ex parte order without fixing such hearing or considering reply, denial of opportunity breached natural justice and vitiated assessment, mandating setting aside of order and directing fresh proceeding after affording personal hearing
Chhattisgarh High Court
Where assessment order under Section 73 was passed solely on basis of only a summary show cause notice without a separate notice specifying reasons as mandated, non-compliance with statutory requirements of Section 73 and Rule 142 rendered assessment proceedings unsustainable, resulting in quashing of assessment order and summary notice, with liberty to issue fresh notice in accordance with law
Calcutta High Court
Limitation period applies to passing of adjudication order, not to its service; an adjudication order digitally signed within limitation period remains valid even if uploaded and served beyond limitation period and said order would become enforceable only upon such service
Calcutta High Court
Where proceedings under West Bengal GST Act were initiated by issuing Form GST DRC-01 omitting date, time, and venue for personal hearing and marking those as 'not applicable', thus denying petitioner an opportunity of hearing, entire assessment and demands founded on such defective show cause notice were vitiated and required to be set aside, with liberty for fresh proceedings after granting proper hearing
Kerala High Court
Composite GST show cause notice covering multiple financial years was unsustainable and related demand orders being unsustainable was required to be quashed; department permitted to issue separate fresh year-wise notices
Telangana High Court
As discrepancy between order-in-original and DRC-07 summary was rectified during writ proceedings, petitioner was relegated to statutory appeal; liberty was granted to file appeal with delay-condonation application and pre-deposit within two weeks, raising all factual and legal grounds, subject to appellate authority’s satisfaction on delay
Rajasthan High Court
Where during search and seizure proceedings at business and partners' premises, substantial tax was extracted from petitioner via ITC reversal and cash entries before any show cause notice or voluntary acknowledgment, and contemporaneous records or safeguards for voluntary compliance were absent, such payment was not considered voluntary and retention of amount was unsustainable, necessitating refund of recovered amount. GST: Where petitioner claimed interest on refund amount alleging unauthorised recovery during search but investigation was still pending, no show cause notice was issued and no adjudication completed, entitlement to interest was premature, so grant of interest was declined pending final determination of liability after investigation, without prejudice to parties' rights on eventual outcome
Madras High Court
Where assessees challenged demands raised invoking extended-period on ground that there was lack of foundational facts in show cause notices, in view of fact that prior communications like scrutiny, audit or inspection had already conveyed requisite reasons and facts, invocation of extended-period was valid; absence of reasons in show cause notice alone was not fatal if jurisdictional facts were discernible from earlier communications or on record, subject to prima facie satisfaction under section 74. GST: Where fraud, wilful misstatement, or suppression is not established, proceedings initiated under Section 74 need not fail but may be converted into Section 73 proceedings; such conversion preserves valid tax demands while excluding consequences dependent on extended-period ingredients. GST: Where central authorities issued consolidated show cause notices spanning multiple years and parties disputed permissibility of such composite notices, consolidated SCNs covering multiple periods were deemed valid, as normal and extended-period demands were not tax-period specific and statute did not prohibit common SCNs for multiple periods GST: Where assessee, on being inspected for multiple years and issued DRC-01A and DRC-01 alleging fraud, non-cooperation, documentation lapses and failures to provide financials, challenged show cause notices as pre-determined, since GST scheme allows communication of reasons throughout proceedings and detailed SCN was intended to enable assessee for rebuttal, writ challenge was not maintainable and merits had to be adjudicated in their own course.…
Madras High Court
Where assessee operated two registrations and department inspection revealed circular transactions and fictitious ITC on non-supplies, such findings prima facie justified invoking extended limitation period under GST for both registrations and challenge to such invocation was untenable as all procedural requirements for Erode registration were duly followed as threshold for invoking extended period under GST regime is lower than previous indirect tax laws GST: Where post-remand DRC-07 orders for Gobichettipalayam were passed without prior DRC-01 show cause notice, such orders were to be set aside for fresh adjudication with opportunity and natural justice, while Erode proceedings that followed proper sequence with DRC-01A and DRC-01 reply suffered no procedural infirmity and were not to be interfered
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation