Madras High Court
For revenue
Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
66 rulings found
Madras High Court
Where SCNs alleging tax or ITC fraud for periods 2017-2018 to 2019-2020 were issued in Form GST DRC-01 under Section 74 prior to expiry of statutory limitation and after issuance of DRC-01A intimation, challenge on limitation was untenable as statutory timelines were complied with, and SCNs therefore survived. GST: Where petitioner failed to reply to DRC-01A in respect of 2018-2019 and 2019- 2020 leading to non-cooperation and suppression under Explanation-2, invocation of Section 74 machinery was justified and, with disputed facts involved, remedy lay in adjudication by replying to SCNs rather than writ, so writ petitions seeking quash were not maintainable
Madras High Court
Where petitioner company was merged and after NCLT's approval, unutilized ITC and liabilities were transferred and department parallelly initiated audit-based and scrutiny-based proceedings for same period, audit and scrutiny notices could be issued separately as each arose from distinct processes; suppression of facts being disclosed as was required for invoking section 74, limitation period would be extended and, thus, SCNs could not be challenged filing writ petitions
Madras High Court
Where registered persons challenged orders assessing liability for fraudulent ITC availed based on a key witness's statement but were denied cross-examination, right to cross-examination was not absolute since allegations pertained to bogus ITC and could be rebutted by documentary evidence, thus, mere denial of cross- examination did not vitiate adjudication, making statutory appeal appropriate remedy
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 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