The Hon’ble Bombay High Court in the case of Taiyo Nippon Sanso India Pvt. Ltd. quashed the rectification order passed under Section 161 of the Central Goods and Services Tax Act, 2017
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Metal Smith India Pvt. Ltd. V/s Assistant Commissioner (ST)
The Hon’ble Allahabad High Court in the case of A To Z Car Solutions held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF Bijay Kumar Mohanty V/s Chief Commissioner of CT and GST, decided on 8-8-2024
The Hon’ble Himachal Pradesh High Court in Hindustan Construction Company Limited held that the matter required reconsideration on factual and legal aspects and remitted it to the Assistant Commissioner, State Taxes and Excise, Dharamshala, directing a fresh decision by September 30, 2025, after affording opportunity of hearing.
The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite held that the confiscation proceedings initiated and concluded on the same day without affording an opportunity of being heard to the petitioner and merely relying on the statement of the driver of the vehicle are in violation of the mandate prescribed in Section 130 (4) of the CGST Act.
The Hon’ble Madras High Court in the case of M/s Shree Balaji Enterprises held that rectification under GST can only be sought for an apparent error on the face of record and not for reassessment, however, the matter has been remanded for fresh adjudication due to violation of principles natural justice.
The Hon’ble Gauhati High Court in the case of Ganapati Enterprise set aside the Impugned Order and the summary of SCN on the ground that the Impugned order was passed without issuance of a proper SCN under Section 73(1) of the CGST Act and without affording an opportunity of personal hearing to the Petitioner.
The Hon’ble Delhi High Court in the case of Exide Industries Ltd. set aside the demand order which was raised against Assessee for availing ineligible ITC.
The Hon’ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alongwith the supporting documents were not considered and the opportunity of being heard was also not provided before passing the Order.
