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Most recents (2)
Madras HC quashed the demand order passed by the Revenue Department, on the grounds that the reply filed by the assessee to the SCN was not considered even though the same was received by the Revenue Department.
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#GST #SCN #a2ztaxcorpllp #GSTWithBimalJain #highcourt
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#GST #SCN #a2ztaxcorpllp #GSTWithBimalJain #highcourt
Remanded the matter back for fresh consideration on merits and in accordance with the law.
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Further, directed the Revenue Department to pass final orders, after adhering to the principles of natural justice and providing the opportunity of hearing to assessee.
[W.P. No.28124 of 2022]
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#GST #GSTwithBimalJain #Showcausenotice #finalorder #a2ztaxcorpllp
[W.P. No.28124 of 2022]
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#GST #GSTwithBimalJain #Showcausenotice #finalorder #a2ztaxcorpllp
GST Registration of a Chartered Accountant #CA was cancelled retrospectively on the basis of copy-cut-paste notice with flaws in Show Cause Notice #SCN and Order has flaws writ provisions of Section 29(2).
The CA approached Delhi High Court then what happened?
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The CA approached Delhi High Court then what happened?
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Facts of the case:
Assessee did not filed GST Returns for continuous 5 months
A SCN was issued on 01.10.21 giving Assessee 30 days time to file reply why his registration should not be cancelled for non filing of Returns for continuous 6 months and personal visit 5.10.21
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Assessee did not filed GST Returns for continuous 5 months
A SCN was issued on 01.10.21 giving Assessee 30 days time to file reply why his registration should not be cancelled for non filing of Returns for continuous 6 months and personal visit 5.10.21
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On 28.12.21 Cancellation Order was passed where GST Registration was cancelled retrospectively wef 11.07.2017 U/s 29(2) of GST Laws
High Court held:
“the show-cause notice dated 01.10.2021, to say the very least, in parts, is incomprehensible”
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High Court held:
“the show-cause notice dated 01.10.2021, to say the very least, in parts, is incomprehensible”
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