Kerala High Court
For assessee
Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
76 rulings found
Kerala High Court
Where composite show cause notice and order were issued to petitioner covering multiple financial years for tax or ITC not involving fraud, such consolidated proceedings were impermissible as per binding rulings, and composite notices and orders were quashed with liberty to revenue to issue separate notices for each relevant year
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
Andhra Pradesh High Court
Where GST-registered trader was subjected to a composite assessment order imposing 100 percent penalty covering multiple tax periods through a single order, such composite assessment was unsustainable as statutory scheme requires separate period-wise orders, and allowing composite orders impairs statutory rights of appeal and renders legislative provisions otiose, thus impugned order was set aside
Andhra Pradesh High Court
Where GST-registered dealer trading in computers and related goods was issued a single show cause notice and composite assessment order covering multiple tax periods, such composite proceedings were unsustainable since law prohibits issuance of a single notice or order for more than one tax period, resulting in setting aside of impugned composite order
Allahabad High Court
Where adjudication order under Section 73 was challenged for being non- speaking and for non-consideration of reply regarding mismatch between GSTR-3B, GSTR-2A and GSTR-9, since authority considered assessee's reconciliation reply and hearing, and burden to reconcile ITC claimed was not discharged by mere chart without explanation, writ remedy was not maintainable and statutory appeal could be pursued
Allahabad High Court
Where adjudication order under Section 73 imposed penalty not proposed in show-cause notice and confirmed tax demand beyond proposal, such order was without jurisdiction due to violation of statutory bar under Section 75(7), rendering demand exceeding notice amount fundamentally illegal and liable to be set aside
Andhra Pradesh High Court
Where a registered firm challenged a single composite assessment order covering multiple periods without separate orders for each period, such composite order was set aside on this ground alone, allowing respondents to initiate fresh proceedings for each period separately if so advised
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
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
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
Patna High Court
Where Proper Officer issued order determining tax liability and attached bank account for FY 2022-23 before due date for annual return had expired, such premature adjudication was without authority and impugned order was set aside, requiring fresh proceedings to be initiated only after due date for filing annual return had passed
Andhra Pradesh High Court
Where registered manufacturer of bakery and confectionery products was subjected to a single composite assessment order for multiple tax periods from 2019 to 2022, issuance of a composite order covering more than one tax period was found impermissible, rendering such order invalid and liable to be set aside, and writ petition challenging composite order was allowed
Gauhati High Court
Where DGGI officer issued a consolidated demand-cum-show cause notice covering multiple financial years under CGST regime and petitioners challenged permissibility of such consolidation after not filing a reply, since law as per Tata Projects Ltd. permits consolidated notices and adjudication for multiple periods, writ challenge to such consolidated notice was not maintainable. GST: Where petitioners received consolidated show cause notice for tax or ITC not involving fraud and failed to reply before seeking writ remedy nearly a year later, since initiation under general or fraud-based provisions is fact-specific and determination of fraud requires factual examination, writ jurisdiction was not maintainable at notice stage and parties must pursue statutory adjudication and appeals
Gauhati High Court
Where order imposing tax, interest and penalty for FY 2018-19 under Assam GST Act was passed on 30.04.2024 without any State notification extending limitation under Section 168A for said year, statutory period for passing order had expired on 31.12.2023, thus order was time-barred and unsustainable in law and was set aside. GST: Where tax, interest and penalty were imposed under an order that failed to follow Section 75(6) format and was passed without providing assessee opportunity of hearing as prescribed by Section 75(4), breach of statutory procedure vitiated adjudication and such impugned order could not be sustained in law and was set aside
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
Kerala High Court
Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy
Uttarakhand High Court
Where assessee submitted manual reply to SCN within prescribed time and adjudicating authority passed order without considering reply, technical objection regarding non-electronic filing was not accepted and non-appearance on hearing date could not justify ignoring reply, order suffered from gross violation of natural justice and stood vitiated, warranting quashing of order and remand for fresh decision considering reply
Orissa High Court
Where proceedings under section 73 were initiated and concluded against a deceased proprietor despite departmental knowledge of death and registration amendment, and legal heir participated in proceedings, such actions were without jurisdiction and non est, since section 93 mandates liability proceedings against legal representative, thus all corresponding SCNs and orders stood quashed with liberty to initiate proper proceedings against legal heir
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
Gauhati High Court
Where Proper Officer issued a consolidated show cause notice and passed a single order covering multiple financial years for confirming tax, interest and penalty, issuance of such consolidated notice and order was within jurisdiction and authority, and challenge to competence on this ground was not sustainable with merits of the order left open for statutory appeal