GST DAILY – 314 : Assessee should be provided opportunity to submit additional documents and establish exemption claim: HC
THE HON’BLE MADRAS HIGH COURT In the case OF Tvl. Hosur Builders V/sAssistant Commissioner (ST)(FAC), decided on 27-6-2024
Tag: opportunity to file reply
Penalty Order quashed where order passed on same day as of SCN without affording time to reply
The Hon’ble Gujarat High Court in Tractors and Farm Equipment Ltd. & Anr v. Union of India & Ors [R/Special Civil Application No. 22073 of 2019 dated July 03, 2025] held that a penalty order passed under Section 129(3) of…
Issuance of SCN in undue haste, without reasonable time to respond to audit queries and DRC-01A intimation, violates principles of natural justice
The Hon’ble Gujarat High Court in Sai Consulting Engineers Private Limited held that issuance of a show-cause notice in undue haste, without granting reasonable time for compliance with audit queries and intimation in Form DRC-01A, warrants interference.
Lawgics – Judgment No. 200
GST RC cancellation is not justified as petitioner was not given fair opportunity to respond.
Order released without giving opportunity to reply is contrary to the principles of natural justice
The Hon’ble High Court of Madras in the case Sundarapandian held that an order released without giving proper opportunity to reply to the Show Cause Notice (“SCN”) is contrary to principles of natural justice.
HC grants opportunity for reply to SCN as Assessee being small businessman was not aware of the proceedings initiated
The Hon’ble Madras High Court in the case of Tvl. Tripathi Packaging granted the Assessee a fresh opportunity to file reply to the Show Cause Notice in case where the Assessee could not provide proper explanation to discrepancy raised as the Assessee was not aware of the proceedings initiated subject to the condition that the Assessee deposits 10% of the disputed tax amount confirmed in the assessment order.
GST DAILY – 261
HC directed GST authorities to open portal to enable assessee to file GST return
GST DAILY – 260
HC remanded matter as assessee was not aware of proceedings as notice & order were uploaded on GST portal
Central Authority cannot conduct audit after State Authority under same subject matter
The Hon’ble Madras High Court in the case of P S K Engineering Construction & Co. held that there is no restriction in statute for Central GST authorities to initiate proceedings on different subject matter. Further, allowed the Assessee to respond to the audit notice, subject to audit not being on same subject matter as State GST proceedings.
HC sets aside order passed on the same day of issuance of SCN citing lack of reasonable opportunity for filing reply
The Hon’ble Madras High Court in the case of M/s. Pithamber Distributors allowed the writ petition, thereby setting aside the order passed citing lack of reasonable opportunity to file reply to SCN as the Department is required to pass the order after three months of issuance of SCN under Section 73(2) of the CGST Act with an intent to grant reasonable opportunity to file the reply. However, the order was passed on the same day of issuance of SCN.