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Disallowance of ITC Beyond Show Cause Notice Violates Principles of Natural Justice
Sri Kaleeswari Stores v. Assistant Commissioner
14-10-2024
W.P.(MD).No.24110 of 2024 W.M.P.(MD).Nos.20392 and 20394 of 2024
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Facts:
An audit for 2019-20 identified ITC discrepancies, including mismatches between GSTR-2A and GSTR-3B and ITC on discounts.
The DRC-01 notice alleged excess ITC of Rs. 97,010, but the final order disallowed Rs. 1.13 crore.
The petitioner claimed a violation of natural justice, as the order went beyond the notice without allowing a proper defense.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
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Disallowance of ITC Beyond Show Cause Notice Violates Principles of Natural Justice
Sri Kaleeswari Stores v. Assistant Commissioner
14-10-2024
W.P.(MD).No.24110 of 2024 W.M.P.(MD).Nos.20392 and 20394 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
An audit for 2019-20 identified ITC discrepancies, including mismatches between GSTR-2A and GSTR-3B and ITC on discounts.
The DRC-01 notice alleged excess ITC of Rs. 97,010, but the final order disallowed Rs. 1.13 crore.
The petitioner claimed a violation of natural justice, as the order went beyond the notice without allowing a proper defense.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
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Sample Disallowance of ITC Beyond Show Cause Notice Violates Principles of Natural Justice
Sri Kaleeswari Stores v. Assistant Commissioner
14-10-2024
W.P.(MD).No.24110 of 2024 W.M.P.(MD).Nos.20392 and 20394 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
An audit for 2019-20 identified ITC discrepancies, including mismatches between GSTR-2A and GSTR-3B and ITC on discounts.
The DRC-01 notice alleged excess ITC of Rs. 97,010, but the final order disallowed Rs. 1.13 crore.
The petitioner claimed a violation of natural justice, as the order went beyond the notice without allowing a proper defense.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
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Sample Disallowance of ITC Beyond Show Cause Notice Violates Principles of Natural Justice
Sri Kaleeswari Stores v. Assistant Commissioner
14-10-2024
W.P.(MD).No.24110 of 2024 W.M.P.(MD).Nos.20392 and 20394 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
An audit for 2019-20 identified ITC discrepancies, including mismatches between GSTR-2A and GSTR-3B and ITC on discounts.
The DRC-01 notice alleged excess ITC of Rs. 97,010, but the final order disallowed Rs. 1.13 crore.
The petitioner claimed a violation of natural justice, as the order went beyond the notice without allowing a proper defense.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
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Sample Disallowance of ITC Beyond Show Cause Notice Violates Principles of Natural Justice
Sri Kaleeswari Stores v. Assistant Commissioner
14-10-2024
W.P.(MD).No.24110 of 2024 W.M.P.(MD).Nos.20392 and 20394 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
An audit for 2019-20 identified ITC discrepancies, including mismatches between GSTR-2A and GSTR-3B and ITC on discounts.
The DRC-01 notice alleged excess ITC of Rs. 97,010, but the final order disallowed Rs. 1.13 crore.
The petitioner claimed a violation of natural justice, as the order went beyond the notice without allowing a proper defense.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
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Sample Disallowance of ITC Beyond Show Cause Notice Violates Principles of Natural Justice
Sri Kaleeswari Stores v. Assistant Commissioner
14-10-2024
W.P.(MD).No.24110 of 2024 W.M.P.(MD).Nos.20392 and 20394 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
An audit for 2019-20 identified ITC discrepancies, including mismatches between GSTR-2A and GSTR-3B and ITC on discounts.
The DRC-01 notice alleged excess ITC of Rs. 97,010, but the final order disallowed Rs. 1.13 crore.
The petitioner claimed a violation of natural justice, as the order went beyond the notice without allowing a proper defense.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
Decision: The final order was set aside for exceeding the scope of the SCN, violating natural justice. The petitioner must deposit tax on disputed ITC issues within 4 weeks, and the impugned order will serve as a fresh notice. If the conditions are unmet, the original order will stand revived.
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Sample 