Allahabad 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.
60 rulings found
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
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
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
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 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
Karnataka High Court
Where assessee was unaware of any tax demand leading to attachment of bank account without prior hearing, such recovery action was prima facie unsustainable as opportunity of hearing is a mandatory procedural requirement; so communication effecting attachment was to be kept in abeyance and attachment could not operate until hearing requirement was complied with
Uttarakhand High Court
Where assessee submitted manual reply to SCN within prescribed time and adjudicating authority passed order without considering reply, technical objection regarding non-electronic filing was not accepted and non-appearance on hearing date could not justify ignoring reply, order suffered from gross violation of natural justice and stood vitiated, warranting quashing of order and remand for fresh decision considering reply
Allahabad High Court
Where registered person received notice under section 74 but was not offered any personal hearing, with 'NA' entered for hearing details and adverse order was passed, statutory mandate under section 75(4) for oral hearing before adverse decision was violated, non-filing of written reply did not negate right to oral hearing, making adverse order invalid
Calcutta High Court
Where SCN proposing ITC reversal was issued for discrepancies flagged during relevant period but failed to specify hearing details and was uploaded under 'Additional notices and orders' tab instead of proper portal mode, ex parte order violated principles of natural justice, requiring order to be set aside and matter reconsidered after providing proper hearing opportunity
Patna High Court
Where registration of works contractor was cancelled for non-filing of returns without affording personal hearing and SCN for revocation lacked officer identity and mandatory DIN, such cancellation and consequent rejection order were invalid, statutory mandate of hearing was not followed, appellate orders suffered from jurisdictional error, so impugned orders were set aside and registration directed to be restored GST: Where petitioner filed updated returns and paid late fee before revocation SCN, but SCN lacked officer name, designation and DIN and did not consider earlier communications regarding illness and son’s murder, such non- application of mind and procedural illegality rendered cancellation, revocation rejection and appellate orders unsustainable and registration was directed to be restored with costs, as later circular could not cure these defects retrospectively
Kerala High Court
Where petitioner received a consolidated show cause notice and consequential orders for multiple financial years for tax or ITC demands not involving fraud, in light of Division Bench rulings prohibiting composite notices for multiple years, such consolidated notice and orders were quashed with liberty to issue separate notices for each relevant year and limitation period adjusted accordingly
Calcutta High Court
Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity
Allahabad High Court
Where adjudication order demanding tax, interest and penalty exceeded quantum proposed in SCN and introduced grounds beyond notice, action was contrary to statutory mandate that final demand cannot exceed notice amount or rest on grounds beyond notice, thus, impugned order raising higher demand was unsustainable