Calcutta High Court
For assessee
Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
27 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
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
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
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
Punjab & Haryana High Court
Where assessee challenged adjudication order alleging denial of personal hearing before adverse determination, and revenue admitted hearing was not granted, non-grant of hearing violated mandatory statutory requirement under section 75(4), vitiating adjudication, thus impugned order stood set aside and matter to proceed afresh after granting 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
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
Rajasthan High Court
Where petitioner faced SCN and order alleging wrongful ITC under Section 74, but all documents including SCN, order and reminders on portal lacked digital or physical signatures and carried only a reference number, absence of mandated authentication deprived them of legal existence, rendering all actions non est and all such documents and consequential actions were set aside with liberty to proceed afresh as per law. GST: Where SCN and adjudication order alleging wrongful ITC and imposing demand, interest and penalty were only uploaded under Additional Notices And Orders tab without authenticated service, petitioner remained uninformed and was denied opportunity of personal hearing, such violation of statutory mandate and natural justice warranted setting aside of SCN, adjudication order and recovery, regardless of availability of appellate remedy
Gujarat High Court
Where ITC recovery was ordered against petitioners based on allegations of non-genuine inward supplies without addressing their detailed replies and documents and without granting an opportunity for personal hearing, passing a cryptic two-line order without reasons violated natural justice requirements, rendering the order unsustainable and necessitating its quashing for decision after proper hearing. GST: Where proceedings for recovery of ITC with interest were initiated without intimating date, time or venue for personal hearing even after reminders, and a cryptic order lacking reasons was passed, failure to provide statutory personal hearing before adverse decision amounted to breach of natural justice, thus vitiating adjudication and rendering impugned order liable to be quashed
Rajasthan High Court
Where SCN proposing tax demand expressly contemplated personal hearing after reply due date and assessee filed timely reply with written personal hearing request, but officer passed ex parte order without fixing such hearing or considering reply, denial of opportunity breached natural justice and vitiated assessment, mandating setting aside of order and directing fresh proceeding after affording personal hearing
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
Allahabad High Court
Where registered person received notice under section 74 but was not offered any personal hearing, with 'NA' entered for hearing details and adverse order was passed, statutory mandate under section 75(4) for oral hearing before adverse decision was violated, non-filing of written reply did not negate right to oral hearing, making adverse order invalid
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
Allahabad High Court
Where adjudication order demanding tax, interest and penalty exceeded quantum proposed in SCN and introduced grounds beyond notice, action was contrary to statutory mandate that final demand cannot exceed notice amount or rest on grounds beyond notice, thus, impugned order raising higher demand was unsustainable
Calcutta High Court
Where an ex parte order under Section 74 was uploaded under a wrong portal tab and thus, escaped assessee’s notice,impugned order was to be set aside and opportunity to contest SCN was granted subject to deposit of Rs. 1 lakh towards disputed tax