Judgement

After reviewing the matter, the court held that there was no reason to interfere with the show cause notices at this stage since the petitioner has a legal remedy available under GST.

Madras High Court Refuses to Quash GST Show Cause Notice, Directs Taxpayer to File Reply with Authorities

GST: High Court Says Rule 86A Show Cause Notice Cannot Be Challenged Prematurely

The HC set aside a GST assessment order and allowed de novo adjudication, directing the petitioner to deposit 10% of the disputed tax and file a detailed reply to the SCN within 30 days.

Non-Reply to SCN: HC Quashes GST Assessment Order, Allows Fresh Hearing with 10% Pre-Deposit

Court Rules Assessee Cannot Be Subjected to Reassessment Twice for the Same Transaction

High Court Quashes Reassessment Notice Based on Same Bank Deposits Already Examined Earlier

Search-Related Material Belonging to Third Party Cannot Extend Reassessment Period Beyond Statutory Cap

High Court Quashes Reassessment Notice Issued Beyond 10-Year Limitation

ITAT held that an assessment is invalid if the mandatory notice under Section 143(2) is issued by a non-jurisdictional officer.

Assessment Quashed as Section 143(2) Notice Issued by Non-Jurisdictional Officer: ITAT Delhi

Court Holds “Issue of Notice” Is Satisfied Once It Is Dispatched Within Limitation

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GST: High Court Says Rule 86A Show Cause Notice Cannot Be Challenged Prematurely

Non-Reply to SCN: HC Quashes GST Assessment Order, Allows Fresh Hearing with 10% Pre-Deposit

High Court Quashes Reassessment Notice Based on Same Bank Deposits Already Examined Earlier

High Court Quashes Reassessment Notice Issued Beyond 10-Year Limitation

Assessment Quashed as Section 143(2) Notice Issued by Non-Jurisdictional Officer: ITAT Delhi

HC Upholds Validity of Section 148 Notice Issued on Last Day of Limitation