Calcutta High Court
For assesseeRemanded
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.
101 rulings found
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
Kerala High Court
Where petitioner furnished return for March 2019 on 13.12.2019, within statutory cut-off date of 30.11.2021, entitlement to input tax credit for said period stood preserved and denial based solely on purported delay invoking limitation was unsustainable, requiring reassessment of claim in light of statutory cut-off under Central Goods and Services Tax Act, 2017
Karnataka High Court
DRC-13 garnishee notices could not be issued against a private limited company, distinct from deceased’s proprietary concern, for recovery of latter’s GST dues; as adjudication orders also failed to consider post-death liability, DRC-13 notices, orders and DRC-07 summaries were quashed, with proceedings restored for fresh decision. GST: GST adjudication orders were quashed where, despite sole proprietor’s death being intimated, authorities failed to examine applicability of Section 93(1)(a)/(b) before proceeding against alleged legal heirs; objection to multiple SCNs for same period was left open for consideration after detailed replies, with proceedings restored for fresh decision
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
Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing
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
Kerala High Court
Where authorities issued a single consolidated show-cause notice and composite order-in-original for multiple financial years regarding tax or ITC not involving fraud, such composite proceedings were invalid, and consolidated notice and order were quashed with liberty to initiate separate proceedings for each financial year
Andhra Pradesh High Court
Where partnership firm engaged in works contract services was issued a composite Order-in-Original and Summary in Form GST DRC-07 for two financial years without separate notices for each tax period, such orders covering multiple tax periods were invalid in law and were set aside, as separate adjudications for each period are required under GST law
Kerala High Court
Where gold jewelry trader omitted certain stock-transfer transactions in returns for April to June 2017 and sought revision, rejection solely for want of statutory audit was unsustainable as where a request was made even before initiation of assessment or penalty proceeding, such request was to be accepted GST: Where assessee effected inter-state stock transfers of gold jewelry during April to June 2017 and faced GST demand due to alleged absence of proof of goods' re- entry into Kerala, since revision of KVAT returns for that period was permitted, consequential GST demand orders were to be set aside, leaving further proceedings to depend on results of revised returns
Orissa High Court
Where assessee's appeal faced statutory pre-deposit difficulties due to misclassification of interest as tax in DRC-07 and rectification was time-barred, remanding case to Appellate Authority for fresh hearing was necessary since relegating assessee to GSTAT appeal would not serve justice and disputed matters on ITC reversal, interest and penalty required reconsideration on merits
Kerala High Court
Where petitioner filed returns for October 2019 to March 2020 before 30.11.2021 and was denied input tax credit solely on ground of breach of Section 16(4), such denial was unsustainable as Section 16(5) permitted entitlement when returns were timely filed, thus petitioner was entitled to input tax credit for those months
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
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
Calcutta High Court
Where ex parte assessment and appellate orders arose due to statutory notices and orders uploaded only in 'Additional Notices/Orders' tab by incorrect tabulation, and GSTN was aware of such glitch, petitioner could not be held liable for ex-parte assessment, thus, assessment as well as appellate orders were unsustainable for breach of natural justice and both orders were to be set aside with liberty to revenue to issue fresh notice
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
Calcutta High Court
Statutory amendment to Section 16(5) retrospectively extended time;returns filed for 2018-19 before 30 November 2021 was valid and taxpayer could not be denied ITC on ground of delayed return filing GST: Where alleged short payment based on GSTR-1/GSTR-3B mismatch is claimed to have been discharged through DRC-03 and issue requires factual verification, demand cannot be sustained without such verification and matter is liable to be remanded to proper officer for fresh consideration. GST: Where denial of ITC on account of GSTR-2A/GSTR-9 mismatch involves disputed facts, including supplier's insolvency and alleged non-filing of returns, matter requires fresh examination by proper officer and cannot be decided without proper factual verification. GST: Where principal demand is set aside, consequential enhanced penalty cannot survive and issue of penalty is liable to be remanded for fresh adjudication in accordance with surviving tax demand
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