Holy Cross Hospital vs Assistant State Tax Officer
The petitioners challenged recovery proceedings initiated without adjudication and without issuance of proper demand notices. The factual background showed that coercive recovery steps were initiated directly.
The Court held that recovery proceedings cannot precede determination of tax liability in accordance with law. The impugned recovery actions were set aside and authorities were directed to follow due process.
Other Case Law
M/s N.H. Lubricants vs State of Rajasthan & Ors.
Reversal of Input Tax Credit and availability of alternative remedy
The petitioner challenged an order reversing input tax credit on the allegation ...
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Limitation for passing penalty order under Section 129(3)
The petitioner challenged a penalty order passed under Section 129 on the ground...
Read MoreMukesh Kumar Garg v. Union of India & Ors.
Applicability and retrospective operation of Sections 122(1) and 122(1A) of the Central Goods and Services Tax Act, 2017.
The petitioner, Mukesh Kumar Garg, filed a Special Leave Petition before the Sup...
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