Calcutta High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Calcutta, newest first.
11 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 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 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 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 traders faced ITC mismatch demands after ex parte assessment and appeals without proper hearing or compliance with Circular 183/15/2022-GST, including verification of Section 16 conditions, and alleged breach of natural justice, orders were set aside for fresh consideration as opportunity for reconciliation and hearing was not properly afforded
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
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