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All High Courts

GST: Granting of personal hearing mandatory where an adverse decision is taken by AO

March 18, 2023 3162 Views 0 comment Print

Madras High Court held that as per provisions of section 75(4) of the GST Act, 2017 granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee. Non-granting of the same is against the principles of natural justice. Accordingly, order liable to be quashed.

Dept. can’t recover balance amount from petitioner when amount more than pre-deposit paid already

March 18, 2023 1968 Views 0 comment Print

Vihaan Networks Limited Vs The State of Bihar (Patna High Court) The present writ application has been filed seeking quashing of a notice bearing Process No. 336 dated 25.01.2023, issued by the Deputy Commissioner of State Tax, Special Circle, Patna, asking the petitioner to deposit outstanding amount of Rs. 97,24,149/- against the State Goods and […]

Letter for withdrawal of export shipments rejected as not co-related with reasons provided

March 18, 2023 1527 Views 0 comment Print

Delhi High Court held that reasons provided for withdrawal of export shipments vis-à-vis letter requesting permission for withdrawal of shipments doesn’t co-relate. Further, letter for withdrawal of impugned shipments not produced before adjudicating authority. letter for withdrawal of impugned shipments rejected.

Revisional order under section 263 not satisfying twin conditions not sustainable

March 18, 2023 915 Views 0 comment Print

Delhi High Court held that for exercise jurisdiction under section 263 of the Income Tax Act, twin conditions i.e. order being erroneous and prejudicial to the interest of revenue needs to be satisfied. PCIT order not satisfying the same needs to be quashed.

Order passed without granting time to petitioner despite specific request is quashed

March 18, 2023 1911 Views 0 comment Print

Madras High Court held that impugned assessment order passed without granting time despite of specific request from the petitioner is liable to be quashed and remanded back as against the principles of natural justice.

Filing of application for revocation of GST registration allowed post payment of pending dues

March 18, 2023 1227 Views 0 comment Print

Uttarakhand High Court directed petitioner to file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST Rules despite being time-barred post payment of all the pending dues.

Orders passed without affording adequate personal hearing are quashed for fresh consideration

March 18, 2023 5553 Views 0 comment Print

Madras High Court held that as the personal hearing has not been afforded, it is clear that principles of natural justice has been violated by the respondent. Hence, the impugned assessment orders is quashed and the matters will have to be remanded back for fresh consideration.

Petition premature as objections raised by petitioner needs to be dispose of by concerned authority

March 18, 2023 1245 Views 0 comment Print

Gujarat High Court dismissed the petition as being prematured. It is directed to dispose the objections raised by petitioner by the concerned authority.

TNVAT: Further recovery unjustified as appeal already pending & pre-deposit paid by assessee

March 17, 2023 2181 Views 0 comment Print

Madras High Court held that as an appeal is already filed which is still pending and statutory pre-deposit amount paid by the petitioner, VAT authorities cannot recover further sum from petitioner’s bank account or from any other source till statutory appeal is disposed of on merits.

PCIT exercising suo motu revisional power cannot travel beyond scope of limited scrutiny in original order

March 17, 2023 861 Views 0 comment Print

Orissa High Court held that while exercising suo motu revisional power u/s. 263 of the Act, the CIT cannot travel beyond the scope of the issues which form part of the ‘limited scrutiny’ in the original Assessment Order.

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