Scope of SCN - impugned order proceeds on a completely different ...

GST

May 1, 2024

Scope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - The High Court observed a clear disparity between the initial show cause notice and the final order. While the notice alleged sales suppression and proposed a specific tax liability, the order imposed a significantly higher amount without justification. Notably, the impugned order did not rely on sales suppression as a basis for its decision, raising questions about the rationale behind the increased tax liability. Consequently, the Court set aside the impugned order.

View Source

← Previous Next →

Scope of SCN - impugned order proceeds on a completely different ...

GST

May 1, 2024

You may also like:

Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents...

Input Tax Credit - inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises - The sole issue involved in the present case is...

Challenge to the Show Cause Notice (SCN) - it cannot be said that the authorities had acted without any basis in issuing a SCN. The SCN was issued on the basis of...

All these show cause notices are speaking about the records from 01.04.2009 to 31.03.2010 which apparently and admittedly is not the period of demand in any of these...

Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service...

Valuation - related party transaction - mutuality of interest - once the adjudicating authority found that the mutuality of interest is not relevant to the instant case,...

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

Valuation - scope of show cause notice (SCN) - It has been held in several cases that the SCN is not an empty formality and the same needs to be clear and unambiguous....

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Scope of SCN - lack of jurisdiction - it is submitted that, passing orders, disposing of the SCNs in a hurry only to pre-empt today's hearing and to present the Court...

Challenging reopening of assessment - notice u/s 148 - the basis of the order is completely different from the reasons recorded for reopening the assessment which is...

Scope of SCN - The argument that the original authority has confirmed a higher amount on grounds which are not alleged in the SCN and has thus traversed beyond the SCN...

Initiation of re-assessment proceeding on the basis of subsequent judgement - Classification of goods - The proceeding of re-assessment has been initiated against the...

Refund of IGST - Restoration / Re-credit to the ITC ledger - payment of IGST on exports, and thereafter claimed refund of such IGST on exports - It cannot be that for...

Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

Quick Updates: