Calcutta High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Calcutta, newest first.
5 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
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