The Madras High Court quashed GST assessment orders passed under Section 74 after finding that no personal hearing was granted. The Court held that denying a hearing violates principles of natural justice and remanded the matter for fresh consideration.
Madras High Court quashed assessment under Section 74 as no personal hearing was granted and the same assessment year was reassessed for higher demand.
The Tribunal held that notices issued on or after 01.04.2021 for A.Y. 2015-16 were invalid in view of the Supreme Court’s ruling in Rajeev Bansal. As the reopening was barred by limitation, the reassessment order was quashed.
The Court refused to interfere with the reassessment order, noting that sufficient opportunity was provided pursuant to a remand. Financial crisis was held not to be a valid ground to set aside the assessment.
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 Madras High Court directed customs authorities to consider and decide a representation seeking provisional release of imported goods within four weeks. The Court held that deciding the request would not prejudice the ongoing investigation.
The Court declined to exempt the Managing Director from appearance under Section 70 CGST, noting he verified the petition on oath. The ruling emphasizes accountability in GST investigations.
Bombay High Court held that adjustments under Section 143(1)(a) are invalid if prior intimation is not issued and response not considered, reaffirming mandatory compliance.
ITAT Delhi held that initiation of re-assessment proceedings under section 148 of the Income Tax Act is liable to be quashed as without jurisdiction since revisionary proceedings under section 263 on the same issue was already dropped.
The Supreme Court refused to interfere with the High Court’s order setting aside penalty under Section 271D due to absence of recorded satisfaction under Section 269SS. The SLP was dismissed on grounds of delay and merits.
