Search Results Page
Search Results
1 - 10 of 14 (0.23 seconds)Section 10 in The Central Goods and Services Tax Act, 2017 [Entire Act]
C.C.E., Bhubaneswar-1 vs M/S. Champdany Industries Ltd on 8 September, 2009
In a notice under Section 74 of the JGST Act, the necessary
ingredients relating to fraud or willful misstatement of suppression
of fact to evade tax have to be impleaded whereas in a notice under
Section 73 of the same act the Revenue has to specifically allege
the violations or contraventions, which has led to tax not being
paid or short paid or erroneously refunded or Input Tax Credit
wrongly availed or utilized. It is trite law that unless the foundation
of a case is laid down in a show cause notice, the assessee would
be precluded from defending the charges in a vague show cause
notice. That would entail violation of principles of natural justice.
He can only do so, if he is told as to what the charges levelled
against him are and the allegations on which such charges are
based.
Khem Chand vs The Union Of India And Others on 13 December, 1957
Reliance is placed on the opinion of the Constitution Bench
of the Apex Court in the case of Khem Chand versus Union of
India [AIR 1958 SC 300], which has also been relied upon in the
case of Oryx Fisheries P. Ltd. Vs. Union of India reported in
(2010) 13 SCC 427 and profitably quoted in our decision rendered
in the case of the same petitioner in W.P (T) No. 2444 of 2021.
Oryx Fisheries Pvt.Ltd vs Union Of India & Ors on 29 October, 2010
Reliance is placed on the opinion of the Constitution Bench
of the Apex Court in the case of Khem Chand versus Union of
India [AIR 1958 SC 300], which has also been relied upon in the
case of Oryx Fisheries P. Ltd. Vs. Union of India reported in
(2010) 13 SCC 427 and profitably quoted in our decision rendered
in the case of the same petitioner in W.P (T) No. 2444 of 2021.