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The Hon’ble Allahabad High Court in the case of M/s Kanha Shree Steels held that once an appellate authority finds a show cause notice and cancellation order deficient for lack of reasons, it cannot remand the matter back for verification; the appellate authority under Section 107 of the CGST Act cannot grant a “second inning” to Revenue by referring cases back to the adjudicating authority.
The Hon’ble Madras High Court in the case of M/s. SS Traders remanded back the order where the Assessee was mulct with huge tax liability vide Assessment Order and the on the date of hearing, 105 pages order was passed which was technically impossible. Therefore, the Order was set aside and was remitted back to pass fresh order.
The Hon’ble Delhi High Court in the case of Emco Cables Pvt. Ltd. v. Union of India [W.P. 1622 of…
The Hon’ble Orissa High Court in the case of M/s. Pravat Kumar Choudhury v. Additional State Tax Officer, CT &…
The Hon’ble Allahabad High Court in M/s Johnson Matthey Chemicals India Private Limited v. Commissioner of Commercial Tax [Sales/Trade Tax…