Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
107 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
Delhi High Court
Where registered person was issued adverse order in Form DRC-07 without being given personal hearing, statutory mandate required hearing either on request or whenever adverse decision was contemplated, such order passed without personal hearing was unsustainable and was set aside with directions for fresh decision after affording effective personal hearing
Andhra Pradesh High Court
Where registered taxpayer supplying works contract services to Government Departments was subjected to a single composite assessment order covering multiple years, such composite assessment was impermissible, so the impugned summary order was set aside and respondents could initiate fresh proceedings for each assessment year separately, with all consequential proceedings revoked
GSTAT Lucknow
Where appellant's demand for excess ITC due to GSTR-3B and GSTR-2A mismatch was confirmed ex parte despite appellant facing FIR, judicial custody, and fire incident affecting office, absence of proper opportunity before both adjudicating and appellate authorities warranted remand for fresh hearing in interest of natural justice GST: Where demand for ITC denial was raised solely on GSTR-2A mismatch without invoice-wise or category-wise verification, despite assessee providing reconciliation, RCM credits, and supplier/CA certificates, complete disallowance was unwarranted, and authorities were required to verify supporting evidence including RCM claims and certificates, necessitating reconsideration of ITC eligibility on merits GST: Where supplier issued invoices for renting of immovable property within State but discharged tax under IGST instead of CGST and SGST and appellant availed ITC under CGST and SGST with tax paid to Government, such ITC was correctly availed as supply was intra-State, with no revenue loss, and invoices remained eligible for ITC under CGST and SGST
Andhra Pradesh High Court
Where GST-registered assessee dealing in handloom sarees was subjected to a single composite summary assessment order covering multiple tax periods, such an order was not sustainable since a composite assessment across years is invalid, and fresh proceedings must be initiated separately for each assessment year
Uttarakhand High Court
Where adjudication order determining tax, interest and penalty was passed without affording opportunity of personal hearing, even though petitioner had not opted for personal hearing, once adverse decision was contemplated, obligation to provide personal hearing persisted, thus, impugned order was to be quashed and matter was to be reassessed after granting such opportunity
GSTAT Ghaziabad
Where State Tax Department filed appeal against penalty order relating solely to e-way bill penalty of Rs. 88,074, since disputed penalty amount was below prescribed Rs. 20 lakh monetary limit and no recognised exception or reasoned exercise of residual power was shown, appeal was rightly dismissed at threshold for failing monetary limit and absence of case-specific justification
Madras High Court
Where assessment order and DRC-7 confirmed tax demand exceeding SCN and failed to account for IGST already belatedly paid via GSTR-3B with DRC-7 ignoring such appropriation, demand confirmation was beyond SCN scope and, subject to partial remittance by petitioner, assessment order was set aside for reconsideration post issue of fresh SCN. GST: Where petitioner sought cancellation of GST registration due to business discontinuation and authorities rejected application solely for outstanding tax demand, discontinuation constitutes a valid statutory ground for cancellation and outstanding dues can be recovered post-cancellation, so rejection solely on demand grounds was untenable and authorities must reconsider cancellation as per law
Andhra Pradesh High Court
Where petitioner received a single composite assessment order under section 74 covering multiple tax periods, such composite adjudication was impermissible as each tax period requires distinct notice and adjudication, making impugned consolidated assessment unsustainable, thus same was to be set aside with liberty to issue separate notices for each period
Kerala High Court
Where authorities issued a composite show cause notice covering multiple assessment years and tax periods by combining distinct adjudications into one proceeding, such composite notice lacked legal sanction as per binding precedents and was therefore quashed, with liberty granted to issue separate notices for each assessment year or period
GSTAT Bengaluru
Where appellant, facing ITC mismatch between GSTR-3B and GSTR-2A, admitted oversight and paid tax with interest before SCN, but was issued SCN invoking Section 74 for suppression and penalized 100 percent, such invocation was unsustainable since no fraud, mis-statement or deliberate suppression was established and case fell under Section 73, rendering Section 74 action and penalty invalid
Rajasthan High Court
Where real estate developer received show cause notice and order uploaded on portal without any digital or physical signature and recovery initiated, such unsigned documents lacked statutory authentication under Rule 26(3) and constituted a jurisdictional defect, rendering SCN, order, recovery notice and consequent bank attachment invalid and liable to be quashed
GSTAT Lucknow
Where summary of proposed demand (DRC-01) was uploaded to appellant account without issuance of statutory show cause notice to correct taxable person, and summary was accompanied by SCN addressed to different taxpayer, failure to issue SCN and provide opportunity rendered demand proceedings void ab initio and entire assessment with tax, interest and penalty was set aside. GST: Where ITC of CGST and SGST was denied solely due to GSTR-2A and GSTR-3B mismatch without verifying possession of invoices, receipt of supplies or supplier tax payment as required by Section 16 and relevant Circular, and SCN was wrongly issued, such denial was unsustainable as non-reflection in GSTR-2A alone could not defeat ITC claim
Kerala High Court
Where consolidated show cause notice, order, and DRC-01A were issued by authorities covering multiple years in a single composite proceeding, prior rulings establish such proceedings as impermissible, necessitating separate year-wise notices, resulting in quashing of composite SCN, order, and DRC-01A with liberty to initiate fresh year-wise proceedings within revised limitation period
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
Chhattisgarh High Court
Where petitioners challenged show cause notices alleging ITC availment through fake invoices, as these notices merely reproduced statutory phrases of fraud or suppression without disclosing foundational facts or sufficient reasoning, action was unsustainable and notices were to be quashed with liberty to respondent to issue fresh notices in accordance with law
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
Kerala High Court
Where petitioner received a composite show cause notice covering multiple financial years and challenged its legality, as separate notices were required for each assessment year and prior Division Bench decisions confirmed that such composite notices were unsustainable, same was to be quashed with liberty to authorities to issue separate notices for each relevant year
Kerala High Court
Where revenue issued a composite show cause notice covering multiple years to assessee for tax or ITC demands not involving fraud, such composite notice was impermissible under GST law, and therefore was quashed, with liberty to issue separate year-wise notices for each relevant period