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.
25 rulings found
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
Calcutta High Court
Where show cause notice for tax periods was improperly served electronically under a portal tab not reasonably expected to provide notice, resulting in petitioner remaining unaware until recovery proceedings and appeal was dismissed as time-barred without merits, denial of natural justice was established, delay explained, and appellate order was quashed with direction to decide appeal on merits
Bombay High Court
Where show cause notice regarding tax demand involving alleged fraud was not effectively served or uploaded on correct portal window and order under section 74(9) was passed without personal hearing, breach of natural justice occurred warranting quashing of notice and order; matter remanded for fresh decision after affording opportunity to reply and hearing
Andhra Pradesh High Court
Where assessment order was served only through GST portal and unsigned by Assessing Officer, in view of precedent holding signature on assessment order mandatory, such unsigned order suffered from patent irregularities, and hence, to be set aside: assessment was remanded to AO for fresh order after due hearing subject to petitioner depositing 20% of demand amount
Andhra Pradesh High Court
Where petitioner challenged assessment order as unsigned and only portal upload was relied upon as service, absence of assessing officer's signature could not be cured by service provisions or portal-based delivery, thus impugned assessment order was invalid, and writ was entertainable on deposit of 20 percent of disputed tax, necessitating remand for fresh adjudication after hearing