Vidhanam - Nyay Marg (विनय)

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4 months ago | [YT] | 0

Vidhanam - Nyay Marg (विनय)

4 months ago | [YT] | 0

Vidhanam - Nyay Marg (विनय)

📌 GST Daily Case Law Update 📌

📍 Court: Patna High Court
📂 Case: Singh Traders vs. State of Bihar

👉 Key Point:
When a GST assessment order is passed without giving a personal hearing, it amounts to violation of natural justice under Section 75(4) of the CGST/SGST Act.

In this case, the Assessing Officer issued a show cause notice for tax, interest & penalty for 2018-19 but passed the final order in Form DRC-07 without giving the assessee an opportunity for a personal hearing.

Decision:
The High Court quashed the order and sent the matter back to the Assessing Officer to pass a fresh order after granting proper opportunity of hearing, following principles of natural justice.

📖 Important Sections:

Section 73 & 75, CGST Act, 2017 / Bihar GST Act, 2017

Key Takeaway:
Always ensure that if tax or ITC demands (not involving fraud) are raised, the department must provide a fair hearing to the taxpayer.

✏️ For more such updates, follow our page – GST Updates with R K Ranjan!
#GST #CaseLaw #TaxUpdate #GSTIndia #NaturalJustice

7 months ago | [YT] | 0

Vidhanam - Nyay Marg (विनय)

GST Appeal प्रोसेस में नया बदलाव – अब अपील करना पहले से ज्यादा आसान! पूरी जानकारी पढ़ें ⬇️
🔍 GST पोर्टल पर अपील के लिए नया अपडेट – क्या आप जानते हैं?
GST पोर्टल में अब अपील फाइल करना पहले से आसान हो गया है। अगर आपका कोई आवेदन या ऑर्डर रिजेक्ट हुआ है, तो उसके खिलाफ ऑनलाइन अपील के लिए 3 नए ऑप्शन अब एक्टिव हो चुके हैं.
अधिक जानकारी के लिए हमारे फेसबुक पेज को फॉलो करें: GST UPDATES WITH RK RANJAN

7 months ago (edited) | [YT] | 0

Vidhanam - Nyay Marg (विनय)

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9 months ago | [YT] | 3

Vidhanam - Nyay Marg (विनय)

9 months ago | [YT] | 1

Vidhanam - Nyay Marg (विनय)

Legal Update: Validity of GST Notices via Common Portal

Case Summary:

The primary question in the current case revolved around whether the uploading of notices and documents onto the GST Common Portal constitutes valid service of process on the recipient.

Petitioner's Argument:

The Common Portal is not a "designated computer resource" under the Information Technology Act.
Therefore, service is not considered complete until the notice is physically received by the taxpayer.

High Court Decision:

According to Section 169(1)(d) of the GST Act, service is deemed to have been effected once the notice is uploaded onto the portal.
The portal is considered a designated computer resource for the purpose of service under the Act.
This decision emphasizes legal certainty and practical expediency.

Court's Directions:

When the taxpayer does not respond, the tax authorities should utilize alternative methods of service (such as RPAD).
The principles of natural justice and due process must be followed.

Key Takeaway:

Service of GST notices via the portal is legally valid. However, authorities must ensure effective communication.
There is a need for a balanced approach between legal compliance and practical implementation.
For Legal Consultation, visit our websites: vidhanamdocs.in

Note: This newsletter provides a brief overview of the legal update. For detailed legal advice pertaining to your specific situation, please consult with our legal experts at VidhanamDocs.in.

9 months ago | [YT] | 0

Vidhanam - Nyay Marg (विनय)

"न्याय मार्ग – आपका कानूनी ज्ञान केंद्र! ⚖️📜
हम यहां आपको कानूनी जानकारी, सुप्रीम कोर्ट और हाई कोर्ट के फैसले, कानून से जुड़े अपडेट्स और आपके अधिकारों की जानकारी देने के लिए आए हैं।

अगर आप भी कानून से जुड़ी ज़रूरी जानकारी चाहते हैं, तो हमारे चैनल को सब्सक्राइब करें और जुड़े रहें!
आपका कोई कानूनी सवाल है? कमेंट में पूछें, हम आपकी मदद करेंगे!"

#NyayMarg #LegalNews #LawUpdates #SupremeCourt #HighCourt

11 months ago | [YT] | 1