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The Hon’ble Calcutta High Court, in the case of Messers Sreema Rice Mill held that proceedings are not invalid if the SCN is not uploaded on the common portal and served by other means specified in Section 169 of the CGST Act. However, the adjudication order must be uploaded on the common portal to allow the Assessee to file an appeal. Hence, the writ petition was disposed of.
The Hon’ble Telangana High Court, in the case of M/s. Nice Enterprises held that the Department should not issue the SCN merely to the Assessee by simply mentioning the provisions of Section 29(2)(e) of the CGST Act. The SCN should contain sufficient factual and elementary details so as to enable the Assessee to file effective reply, such notices violate the principle of natural justice. Hence, the Impugned SCN was set aside.
No, the Honorable Himachal Pradesh High Court in the case of M/s. Microtek Himachal Power Products (P.) Ltd. v. State of Himachal Pradesh [CWP No. 5562 of 2023 dated June 26, 2024] disposed the writ petition and directed that the erroneous order passed with the wrong description be treated as Show Cause Notice and be further adjudicated upon after the filing of reply to the deemed SCN.
The Hon’ble High Court of Bombay in the case of Viswaat Chemicals Ltd. & Anr. dismissed the writ petition and held that an Assessee should respond to the Show Cause Notice and taken all grounds before the authority, and if aggrieved, should have availed the alternate statutory remedy of appeal.
Flair Writing Industries Limited (FWIL) disclosed today that it has received two show cause notices from the Office of the Assistant Commissioner of State Tax, Valsad, regarding excess input tax credit (ITC) claims for the fiscal year 2020-21. The notices, issued under Section 73 of the CGST Act, allege tax discrepancies totaling approximately ₹1.86 crore.
The Hon’ble Madras High Court in the case of M/s. Uno Minda Limited (Seating Division) sets-aside bunching of SCN issued for various AYs to split the SCNs for each AYs, allowing the Assessee to avail benefit of Amnesty Scheme proposed to be launched during November 2024, that would waive interest as well as penalty on tax liability.
Yes, the Honorable High Court of Calcutta in the case of Limton Metals Ltd. dismissed the writ petition challenging orders for cancellation of registration. The petitioner argued that the notice did not comply with section 29 provisions, as it did not specify the reasons for the cancellation and the notice mentioned “Others” under the reasons column, which the petitioner claimed was insufficient disclosure.
The Directorate General of Goods and Services Tax Intelligence (DGGI) has sent out over 300 show-cause notices to promoters, directors and top management of companies. It has also sought to impose penalties, as high as 100%, for wrongfully availing input tax credit.
The Hon’ble Madras High Court in the case of Nanjappan Senthilkumar held that if the Order passed under Section 73 of the CGST Act confirming tax demand is unreasoned and exceeds amount specified in SCN without any explanation, such order is liable to be set aside.
No, the Honorable Madras High Court in the case of Mandarina Apartment Owners Welfare Association (MAOWA) set aside the assessment order stating that a close examination of sections 61 and 73 shows that scrutiny of returns and issuance of notice in form ASMT-10 do not constitute essential steps for adjudication.