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.
16 rulings found
Calcutta High Court
Where tax, interest and penalty demands were raised via SCN and order uploaded only on portal without direct intimation and reply was filed but no personal hearing was afforded before passing ex parte order, principles of natural justice were breached, requiring the adjudication to be quashed and matter reconsidered after granting effective hearing
Calcutta High Court
Where summary SCN and ex parte order were uploaded only under 'Additional Notices and Orders' tab without separate intimation resulting in delayed reply, and personal hearing was not granted despite section 75(4) mandate, cumulative procedural infirmities invalidated adjudication and required reconsideration of reply after affording personal hearing and passing a fresh reasoned order
Calcutta High Court
Where adjudication order for tax determination was passed after fixing personal hearing before expiry of reply period, with order uploaded incorrectly on portal and full demand realized by bank attachment, opportunity to respond was not afforded in compliance with statutory requirement, thus adjudication was set aside and consequential actions quashed pending proper reply and personal hearing
Supreme Court
Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of SCN and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was rejected; instant court was of view that no interference was required as HC had rightly observed that assessee had an alternative remedy under section 107, SLP was to be disposed of
Gujarat High Court
Where GST demand proceedings were initiated and concluded in name of deceased sole proprietor after cancellation of registration post demise, with SCNs and orders issued on GSTN portal and premises without knowledge of legal heir housewife, all such notices and orders stood invalid and quashed, with liberty reserved to initiate proceedings against legal heir as per law
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
Allahabad High Court
Where petitioner's registration had been cancelled and no business was carried on thereafter, uploading show cause notice solely on GST portal post-cancellation did not constitute valid service, breaching principles of natural justice, as petitioner was under no obligation to check portal and alternative service modes were required, resulting in demand order being quashed
Kerala High Court
Where a petitioner claimed denial of opportunity to be heard in assessment proceedings due to internal disputes, health issues and entrustment of portal credentials to counsel, but hearing notices were repeatedly uploaded on GST portal and not acted upon, valid service of notice stood established and responsibility to monitor portal rested with petitioner, so writ petition challenging orders was not maintainable
Allahabad High Court
Where registered person's registration was cancelled and show cause notice for demand was served solely by uploading on GST portal, such service was inadequate as petitioner was no longer obligated to check portal, resulting in violation of principles of natural justice and quashing of demand order, with liberty to issue fresh notice in accordance with law
Delhi High Court
Where assessee challenged ex parte order confirming penalty for wrongful ITC availed on ground of non-receipt of SCN and asserted cessation of business with registration cancellation application, since disputed facts on service of notice and registration subsistence existed, writ remedy was not warranted and appellate remedy was to be pursued with writ-pendency period excluded for limitation purposes
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
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
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
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
Rajasthan High Court
Where petitioner challenged demand order alleging non- communication and denial of hearing after winding up of business, but physical hearing opportunity had been granted and GSTIN continued to remain valid, failure to reply or appear amounted to negligence, and plea of breach of natural justice was untenable as no violation thereof was made out
Gujarat High Court
Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of show cause notice and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was to be rejected