The Calcutta High Court held that an appellate authority must independently evaluate the grounds of appeal and supporting explanations. Repeating the adjudicating officer’s findings without analysis renders the order invalid.
The Court directed the PCCIT to appoint a senior officer to re-examine a refund claim where both parties lacked decades-old records. A reasoned decision must be taken to ensure any legitimate refund is not denied.
Setting aside the assessment, the Court held that non-selection of a portal option cannot deprive an assessee of oral hearing. Denial of such opportunity amounted to violation of natural justice.
The Calcutta High Court held that passing an adverse order without granting mandatory hearing under Section 75(4) violates natural justice. The matter was remanded for fresh adjudication.
The Calcutta High Court set aside a reassessment order under Sections 148A(3) and 148, holding that the assessee was denied a fair opportunity to respond, even though notice was served at the consultant’s email address.
The Court quashed GST adjudication orders on excess ITC for violating Sections 75(4) and 75(6) due to absence of reasons and denial of hearing, directing fresh proceedings with proper particulars.
The High Court entertained a writ challenging Section 168A notifications, holding that absence of force majeure and alleged breach of natural justice raised a strong arguable case. Recovery was stayed.
The Calcutta High Court held that amounts already deposited with CGST authorities, not linked to any outstanding liability, must be treated as compliance with statutory pre-deposit. The appellate dismissal for non-compliance was set aside and the matter remitted for decision on merits.
The Court held that under Section 83(2) of the CGST Act, a provisional attachment automatically lapses after one year and cannot be continued.
The Calcutta High Court quashed a GST adjudication order after finding it was based on grounds not mentioned in the show cause notice. The ruling reinforces that Section 75(7) prohibits confirmation of demand on new or different grounds without prior notice.
