Chhattisgarh High Court
For assesseeRemanded
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Chhattisgarh High Court
Where show cause notice under section 74 did not disclose specific reasons and relied-upon documents were not supplied to petitioner, statutory requirement was not fulfilled and denial of opportunity vitiated proceedings, rendering consequent recovery and bank account attachment legally unsustainable and requiring fresh issuance of show cause notice with specific reasons
Gujarat High Court
Where department issued show cause notice and tax order in deceased proprietor's name after cancellation of registration with zero dues, in view of fact that petitioner widow had no business connection, all such proceedings and consequential actions like bank account freezing were void and quashed, with liberty to initiate fresh proceedings against legal heir if permissible under law