Calcutta High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Calcutta, newest first.
22 rulings found
Calcutta High Court
Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration
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 adjudication order and SCN demanding tax, interest and penalty were uploaded only under portal tab 'Additional Notice and Orders' without separate intimation and showed 'NA' against personal hearing, petitioner remained unaware and could not reply, leading to breach of natural justice and quashing of order in original with matter remanded for hearing
Calcutta High Court
Where adjudication order confirmed tax, interest and penalty exceeding amount proposed in show-cause notice for April 2017 to March 2018, demand could not exceed SCN amount; matter remanded for fresh response by treating impugned order as SCN
Calcutta High Court
Where order under Section 73 was passed post summary SCN without affording assessee personal hearing and without communicating date, time or venue, requirement of Section 75(4) was infringed, thus order was to be set aside with direction to adjudicate afresh upon deposit of 10 per cent of disputed tax amount as writ was filed belatedly
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 SCN and adjudication order were uploaded solely under 'Additional Notice and Orders' tab on portal without separate intimation, and appeal was dismissed on limitation grounds without a hearing on merits, such procedural lapse constituted violation of natural justice, thus quashing appellate order and directing appellate authority to admit appeal for hearing and decision on merits
Calcutta High Court
Where petitioner challenged adjudication order for July 2017 to March 2018 and no opportunity of hearing was granted despite show cause notice indicating an adverse decision, such order was unsustainable for breach of mandatory hearing requirement under statutory scheme, and matter required remand for fresh decision after granting personal hearing with attachment order quashed
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
Calcutta High Court
Where assessee proved possession of invoices, receipt of goods, and payment, denial of input tax credit solely due to supplier's default in GST deposit and non-reflection in GSTR-2A was unsustainable in absence of collusion, and department ought first to proceed against defaulting supplier, making impugned recovery from assessee without jurisdiction and liable to be quashed GST: Where notice invoking section 74 was issued for raising demand in respect of alleged ineligible or excess ITC for 2018-19 solely on bare assertions of fraud or wilful misstatement without particulars, and reply with supporting documents was not addressed, such notice was ex facie time-barred under section 73(10), recourse to extended limitation was without jurisdiction and proceedings were liable to be quashed
Calcutta High Court
Where ex parte adjudication was made for ITC mismatch without verifying eligibility as mandated by Circular No. 183/15/2022-GST, and no opportunity for petitioner to respond was given, such assessment was unsustainable and was quashed with matter left for reconsideration in accordance with prescribed verification procedure and principles of natural justice
Calcutta High Court
Where assessee filed rectification application for ITC after prescribed cut-off as per departmental circulars but statute provided no time limit, executive circulars imposing six-month cap could not override substantive right under Section 16(5), and rejection for delay was unsustainable so rectification application was to be reconsidered on merits unless delay was found exceptional
Calcutta High Court
Where SCN was uploaded only under Additional Notice and Orders on GST portal without separate intimation and assessee consequently could not respond within prescribed time, dismissal of appeal under section 107 solely on limitation without examining merits was held unsustainable and appellate order was quashed with direction to admit appeal and decide matter on merits after hearing
Calcutta High Court
Where assessee challenged adjudication, appellate order and recovery proceedings on pure jurisdictional grounds such as competence and absence of cross-empowerment, and such questions involved no disputed facts but raised legal issues, writ petition was maintainable despite existence of an alternate remedy and matter was to be remanded to adjudicating authority for decision on jurisdictional issue first
Calcutta High Court
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity
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
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
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
Calcutta High Court
Statutory appellate powers which permitted only confirmation, modification or annulment, where Appellate Authority, while dealing with ex parte order confirming tax, interest and penalty for alleged short- payment on outward supplies and availing excess ITC, directed parties to appear before Adjudicating Authority for further proceeding, such remand exceeded statutory appellate powers and Appellate Authority should decide issue within statutory limits. GST: Where despite express statutory prohibition, Appellate Authority remanded matter to Adjudicating Authority for allowing admissible ITC while rectification was rejected as time-barred without addressing jurisdictional defect, both orders were to be set aside; writ remedy was maintainable despite existence of alternative appellate remedy