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.
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.
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.
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.
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.
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.
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.
Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.
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.
Calcutta High Court quashes GST order for denying personal hearing, reaffirming mandatory compliance with Section 75(4) of the GST Act in adjudications.
