Kerala High Court
For assessee
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.
60 rulings found
Kerala High Court
Where assessees faced tax determination proceedings on the basis of unsigned notices and orders, quashment of those orders barred authorities from curing defects by re-uploading the same orders and required issuance of fresh notices or orders as per law, with earlier directions enabling such re-issuance or barring limitation set aside and liberty to issue new notices/orders expressly retained
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
Calcutta High Court
Where an ex parte order under Section 74 was uploaded under a wrong portal tab and thus, escaped assessee’s notice,impugned order was to be set aside and opportunity to contest SCN was granted subject to deposit of Rs. 1 lakh towards disputed tax
Andhra Pradesh High Court
Where assessee’s reply to Section 74 SCN was not considered and mandatory hearing under Section 75(4) was not granted, same vitiated DRC-07 assessment; as hearing was required where adverse decision was contemplated, order and consequential proceedings were unsustainable and were to be quashed. GST: Violation of natural justice and failure to grant mandatory hearing under Section 75(4) rendered assessment under Section 74 legally unsustainable; consequently, endorsement rejecting statutory appeal as time-barred could not survive, and assessment with all consequential proceedings was to be set aside
Andhra Pradesh High Court
Where a composite assessment order covering multiple tax periods was passed against a partnership firm providing works contract services to Government departments without issuing period-wise separate orders, such composite order was invalid and set aside, with liberty granted to initiate fresh proceedings through separate notices for each period in accordance with law
Allahabad High Court
Where assessee's registration was cancelled and business discontinued, service of show cause notice solely by uploading on GST portal was invalid since there was no obligation to check portal post-cancellation; thus, such service breached principles of natural justice and demand order was to be quashed
Madras High Court
Where SCN identified excess ITC claim due to mismatch in returns and did not allege fraud or suppression, proceeding should be under section 73, not section 74, as section 74's ingredients were absent, making assessment order unsustainable and requiring remand for a fresh decision under proper section with liberty for statutory reliefs
Allahabad High Court
Where penalty order imposed amount exceeding what was proposed in show- cause notice, since statute bars confirming liability beyond SCN, such excess imposition suffered from jurisdictional error
Andhra Pradesh High Court
Where assessee was subjected to assessment for multiple tax periods and a common assessment order was passed clubbing separate periods under both CGST and APGST, such composite order was not sustainable and was liable to be set aside, requiring fresh proceedings period-wise in accordance with law
Kerala High Court
Where a dealer received a composite notice and order-in-original for multiple years under CGST/KGST, such composite proceedings were unsustainable as per settled law, so the impugned order, notice, and summary were quashed and authorities allowed to issue fresh year-wise notices, with benefit of Section 16(5) if returns filed by 30.11.2021 and limitation period suitably adjusted. GST: Where petitioner was denied ITC for certain months on limitation grounds though returns were furnished by 30.11.2021 and Section 16(5) benefit was claimed, order and related notices were quashed and respondents were to reconsider eligibility for ITC for each year, granting Section 16(5) benefit if timely filing is verified, excluding specified period for limitation computation
Himachal Pradesh High Court
Where show cause notice was uploaded on GST portal under 'Additional Notices' instead of 'Notices and Orders', there was no valid service on petitioner and subsequent ex parte adjudication order and recovery notice based on such invalid service were not sustainable, leading to quashing of all such proceedings with liberty to issue fresh valid notice
Madras High Court
Where registered purchaser claimed ITC on supplies from identified supplier and produced bank statements, invoices, e-way bills, ledgers and GSTR-2A/2B in response to SCN issued under Section 73, reversal of ITC solely due to supplier's registration cancellation without considering produced documents or affording opportunity for additional evidence could not be sustained and order was set aside for fresh adjudication
Kerala High Court
Where consolidated show cause notice covered multiple financial years in a single notice and precedents mandated separate notices for each assessment year, issuing a composite SCN was impermissible and such notice was to be quashed with liberty to issue fresh year-wise notices
Telangana High Court
Recovery of GSTR-1/GSTR-3B mismatch as self-assessed tax under Explanation to Section 75(12) cannot be initiated directly under Section 79 without first issuing DRC-01B notice under Rule 88C or considering taxpayer's response; consequently, such garnishee proceedings were to be set aside
Madhya Pradesh High Court
Where petitioner, upon receiving composite SCN alleging discrepancies and seeking personal hearing, was not granted such opportunity before demand order was passed, decision process was vitiated for breach of principles of natural justice and mandatory requirement under section 75(4), thus, impugned order was set aside and personal hearing before a new officer was directed
Telangana High Court
Where prior writ order in petitioner’s case remanded assessment for breach of personal hearing mandate and directed adjudication of original SCN after granting hearing and considering reply, issuance of second SCN and fresh order for same year by AO was impermissible as it overreached remand scope, thus impugned order was set aside for adjudication on first SCN only with compliant hearing
Madras High Court
Where notices and ex parte orders for ITC mismatch and delayed GSTR-9 were issued in name of deceased individual due to non-intimation of death by legal heir, orders were set aside and matter remitted for fresh decision on merits with pre-deposit, as ex parte adjudication was improper despite extended-period provision being validly invoked in present context. GST: Where demands were raised for 2017-2018 and 2019-2020 by issuing DRC-01A and DRC-01, and limitation periods stood extended due to statutory notifications and Supreme Court’s Covid-19 orders, adjudication under general demand provision remained maintainable even if extended- period proceedings were inapplicable, as law permitted passing of orders under general demand provision in such circumstances. GST: Where assessee died and no intimation of death was given, statutory liability for tax, interest or penalty determined against deceased for ITC mismatch and late fee continued upon legal heir, who was required to discharge such liabilities even if business was discontinued, as legal heir is responsible for dues of deceased under GST law
Kerala High Court
Where composite show cause notice was issued covering multiple financial years in a situation not involving fraud, such composite notice was impermissible as per settled law and had to be quashed, with liberty granted to issue separate notices for each relevant year, and limitation period to be computed accordingly
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
Kerala High Court
Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year