65 (7)

Where an efficacious appeal under Section 107 of the CGST Act is available, a writ petition challenging a Section 73 demand is not maintainable when no violation of natural justice or lack of jurisdiction is made out, and Section 65(7) permits the proper officer to initiate proceedings under Sections 73 or 74 after audit – Ess Ess Enterprises and Electronics FF Vs. Union of India and Ors. – Jammu & Kashmir and Ladakh High Court

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Where an efficacious appeal under Section 107 of the CGST Act is available, a writ petition challenging a Section 73 demand is not maintainable when no violation of natural justice or lack of jurisdiction is made out, and Section 65(7) permits the proper officer to initiate proceedings under Sections 73 or 74 after audit – Ess Ess Enterprises and Electronics FF Vs. Union of India and Ors. – Jammu & Kashmir and Ladakh High Court Read Post »

Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court

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Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court Read Post »

LJ- Victoria Properties Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

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LJ- Victoria Properties Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Sincon Infrastructure Pvt. Ltd. Vs. The Union of India and Ors. – Patna High Court

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Sincon Infrastructure Pvt. Ltd. Vs. The Union of India and Ors. – Patna High Court Read Post »

Fomento Resorts and Hotels Ltd. Vs. Union of India and Ors. – Bombay High Court

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Fomento Resorts and Hotels Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

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