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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 Allahabad High Court in the case of Genius Ortho Industries held that GST registration cannot be cancelled mechanically without taking into consideration the points in reply and the statements and evidence recorded during verification. Thereby, the order for GST registration cancellation was set aside.
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.
Proper Officer can’t reject assessee’s reply without considering it on merits: HC
Yes, the Honorable High Court of Madras in the case of Monika Alloys India Private Limited vs State Tax Officer set aside the impugned order and remanded back the matter for reconsideration.
The Honorable Madras High Court in Perfect Assayers (P.) Ltd allowed the writ petition and set aside the Order-in-Original when reply filed by the taxpayer in response to the discrepancies raised in returns has not been taken into consideration.
No, the Honorable Delhi High Court in Spinclabs (P.) Ltd. held that the adjudicating authority could have asked the assessee to furnish any further details that were required, rather, merely holding that replies furnished are unsatisfactory and not supported with proper calculations/ reconciliation, which ex-facie shows that the adjudicating authority has not applied his mind and remitted the matter back to the adjudicating authority for re-adjudication.
The Hon’ble Madras High Court in Perfect Assayers (P.) Ltd. allowed the writ petition and set aside the Order-in-Original and Show Cause Notice when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration.
The Hon’ble Delhi High Court Mitsubishi Electric India (P.) Ltd. set aside the order and held that the Proper Office must at least consider the reply furnished by the Assessee on merits and then form an opinion.
HC set-aside order as it was passed without considering detailed reply submitted by assessee