Rajasthan High Court
For assessee
Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
97 rulings found
Rajasthan High Court
Where during search and seizure proceedings at business and partners' premises, substantial tax was extracted from petitioner via ITC reversal and cash entries before any show cause notice or voluntary acknowledgment, and contemporaneous records or safeguards for voluntary compliance were absent, such payment was not considered voluntary and retention of amount was unsustainable, necessitating refund of recovered amount. GST: Where petitioner claimed interest on refund amount alleging unauthorised recovery during search but investigation was still pending, no show cause notice was issued and no adjudication completed, entitlement to interest was premature, so grant of interest was declined pending final determination of liability after investigation, without prejudice to parties' rights on eventual outcome
Kerala High Court
Excise/ST/VAT: Where reassessment notice for 2009-10 was issued based on audit objection beyond limitation period, since Section 25A does not override five-year cap in Section 25(1) and satisfaction under Section 25A still requires adherence to limitation, such notice was void as time-barred and liable to be quashed
Kerala High Court
Where consolidated show cause notice covered multiple financial years in a single notice and precedents mandated separate notices for each assessment year, issuing a composite SCN was impermissible and such notice was to be quashed with liberty to issue fresh year-wise notices
Gauhati High Court
Where proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)
Madhya Pradesh High Court
Where petitioner, upon receiving composite SCN alleging discrepancies and seeking personal hearing, was not granted such opportunity before demand order was passed, decision process was vitiated for breach of principles of natural justice and mandatory requirement under section 75(4), thus, impugned order was set aside and personal hearing before a new officer was directed
Telangana High Court
Where prior writ order in petitioner’s case remanded assessment for breach of personal hearing mandate and directed adjudication of original SCN after granting hearing and considering reply, issuance of second SCN and fresh order for same year by AO was impermissible as it overreached remand scope, thus impugned order was set aside for adjudication on first SCN only with compliant hearing
Kerala High Court
Where revenue issued a single composite show cause notice covering multiple tax periods without alleging fraud, such composite notice was unsustainable in law as per binding Division Bench precedents, and was required to be quashed with liberty to issue separate notices for each relevant period, while excluding time from composite notice date to judgment delivery for limitation
Gauhati High Court
Where assessee executed works contracts for government departments and exemption was claimed under relevant service tax notification while demand was raised solely based on Income-tax Form 26AS data without independent scrutiny or recording pre-conditions for invoking extended limitation period, demand was unsustainable and assumption of jurisdiction by adjudicating authority was unauthorized
Karnataka High Court
Where assessee's export of services and refund eligibility were denied solely due to alleged non-furnishing of Letter of Undertaking without examining nature of transactions or actual furnishing of Letter of Undertaking as required under law, both adjudication and appellate orders were to be quashed and matter was to be remanded for fresh consideration regarding jurisdiction and refund entitlement based on Letter of Undertaking
Bombay High Court
Where petitioner in construction was issued a consolidated SCN and composite order covering GST demand, interest, and penalty for multiple years, such clubbing of periods was beyond statutory jurisdiction as assessments must be period-specific, making consolidated SCN, order, and recovery void ab initio and not cured by admission or estoppel, rendering writ maintainable and quashing impugned actions
Telangana High Court
Where proper officer issued tax demand order for April 2019 to March 2020 after the expiry of extended limitation on 31.08.2024, delay in order upload was a jurisdictional defect not cured by administrative workload or minor revenue loss, and as limitation affected authority to tax, both order- in-original and order-in-appeal were unsustainable and set aside
Madras High Court
Where notices and ex parte orders for ITC mismatch and delayed GSTR-9 were issued in name of deceased individual due to non-intimation of death by legal heir, orders were set aside and matter remitted for fresh decision on merits with pre-deposit, as ex parte adjudication was improper despite extended-period provision being validly invoked in present context. GST: Where demands were raised for 2017-2018 and 2019-2020 by issuing DRC-01A and DRC-01, and limitation periods stood extended due to statutory notifications and Supreme Court’s Covid-19 orders, adjudication under general demand provision remained maintainable even if extended- period proceedings were inapplicable, as law permitted passing of orders under general demand provision in such circumstances. GST: Where assessee died and no intimation of death was given, statutory liability for tax, interest or penalty determined against deceased for ITC mismatch and late fee continued upon legal heir, who was required to discharge such liabilities even if business was discontinued, as legal heir is responsible for dues of deceased under GST law
Karnataka High Court
Where registered person paid IGST on transaction initially considered inter- State which was later found to be intra-State requiring CGST/KGST, original authority erred in demanding additional tax, interest, and penalty without proper adjustment or refund, necessitating quashing of demand orders and restoration for fresh adjudication in compliance with statutory provisions and refund rules
Kerala High Court
Where composite show cause notice was issued covering multiple financial years in a situation not involving fraud, such composite notice was impermissible as per settled law and had to be quashed, with liberty granted to issue separate notices for each relevant year, and limitation period to be computed accordingly
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation
Kerala High Court
Where department issued a composite show cause notice and consolidated order covering multiple financial years for alleged tax or ITC demands not involving fraud, such composite proceedings were invalid in light of Division Bench rulings and required quashing, with liberty to issue separate notices for each financial year, while all other contentions remained open
Kerala High Court
Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year