Case Study

RATIO OF LATEST JUDGEMENT Elsy Joy Vs. The Deputy Commissioner of State (WP(C) No. 35393 of 2024) (Kerala High Court) In this case, a Show Cause Notice was given to the taxpayer on June 20, 2023, with a deadline of July 21, 2023, to respond. An assessment Order was issued on July 11, 2023, before […]

Ratio of Latest Judgement Future Consumer Limited Vs State of Madhya Pradesh and Others (Writ Petition No. 29373 of 2024) (Madhya Pradesh High Court) The Hon’ble High Court examined S. 75(4) regarding the taxpayer’s right to a personal hearing. The petitioner in present facts of the case have neither filed reply to notice ASMT-10 nor […]

Ratio of Latest Judgement Future Consumer Limited Vs State of Madhya Pradesh and Others (Writ Petition No. 29373 of 2024) (Madhya Pradesh High Court) The Hon’ble High Court examined S. 75(4) regarding the taxpayer’s right to a personal hearing. The petitioner in present facts of the case have neither filed reply to notice ASMT-10 nor […]

RATIO OF LATEST JUDGEMENT Shakti Polyfab Pvt. Ltd. Vs The State of Gujarat & Others (R/Special Civil Application No. 8168 of 2024) (Gujarat High Court) The Hon’ble High Court has found that the order was passed without issuing show cause notice nor any reasons were served, thereby, following the command of “the Principle of Effective […]

RATIO OF LATEST JUDGEMENT Shakti Polyfab Pvt. Ltd. Vs The State of Gujarat & Others (R/Special Civil Application No. 8168 of 2024) (Gujarat High Court) The Hon’ble High Court has found that the order was passed without issuing show cause notice nor any reasons were served, thereby, following the command of “the Principle of Effective […]

RATIO OF LATEST JUDGEMENTS HCL Infotech v. Commissioner, Commercial Tax & Another, WRIT TAX No. – 1396 of 2024 (Allahabad High Court) Show Cause Notice under Section 74 of CGST Act,2017 cannot be issued again by the Proper Officer on a similar issue which is already dropped through order under Section 73 of CGST Act,2017. […]