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All High Courts

Latest Posts in All High Courts

Ex-parte order passed without affording adequate opportunity of being heard untenable: Madras HC

December 11, 2024 96 Views 0 comment Print

Madras High Court held that ex-parte order passed under Section 73 of the Central Goods and Services Tax Act without affording adequate opportunity of being heard is in violation of principles of natural justice. Accordingly, order set aside.

Notice issued u/s. 41-A for non-payment of stamp duty lacks jurisdiction: Andhra Pradesh HC

December 11, 2024 39 Views 0 comment Print

Andhra Pradesh High Court held that notice issued under section 41-A of the Indian Stamp Duty Act, 1899 for non-payment of stamp duty on unregistered document is without jurisdiction. Accordingly, appeal allowed.

Charges of clandestine removal of goods cannot be sustained based on sketchy evidences: Delhi HC

December 11, 2024 48 Views 0 comment Print

Delhi High Court held that duty demand alleging clandestine manufacture and removal of goods cannot be sustained in absence of any tangible evidence. Such charges cannot be sustained based on sketchy evidence.

Addition u/s. 41(1) not justified in absence of evidence of cessation of liability: Delhi HC

December 11, 2024 108 Views 0 comment Print

Delhi High Court held that there was no evidence of cessation of liability thus addition under section 41(1) of the Income Tax Act not justifiable. Accordingly, appeal filed by the revenue dismissed.

Requirement of separate notification for cross-empowerment u/s. 6(1) of CGST Act referred to division bench

December 10, 2024 279 Views 0 comment Print

Kerala High Court held that the issue relating requirement of separate notification as contemplated by the provisions of section 6(1) of the CGST Act for cross-empowerment requires an authoritative pronouncement by a Division Bench of this Court.

Revenue appeal dismissed as opportunity to counter allegation not afforded: Delhi HC

December 10, 2024 246 Views 0 comment Print

Delhi High Court held that the assessee was not afforded an opportunity to counter the allegation that it was a conduit company without any substance. Thus, the appeal filed by the revenue dismissed.

Granting personal hearing mandatory when rectification order is detrimental to interest of assessee

December 10, 2024 225 Views 0 comment Print

Madras High Court held that proviso 3 to section 161 of the CGST Act provides that it is mandatory to grant an opportunity of being heard if rectification order is detrimental to the interest of assessee.

GST Order Without Opportunity to Reply Violates Natural Justice: Madras HC

December 10, 2024 186 Views 0 comment Print

Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.

Mismatch between GSTR-3B & GSTR-1 Doesn’t Invoke Section 74 Without Fraud: Delhi HC

December 10, 2024 720 Views 0 comment Print

Delhi HC rules a mismatch in GSTR-3B and GSTR-1 does not invoke Section 74 of CGST Act without evidence of fraud or suppression of facts.

HC quashes GST order for not providing mandatory Section 75(4) Personal Hearing

December 10, 2024 336 Views 0 comment Print

Calcutta High Court quashes GST order for denying personal hearing, reaffirming mandatory compliance with Section 75(4) of the GST Act in adjudications.

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