{"id":70122,"date":"2024-10-01T08:23:37","date_gmt":"2024-10-01T02:53:37","guid":{"rendered":""},"modified":"2024-10-01T08:23:37","modified_gmt":"2024-10-01T02:53:37","slug":"court-overturns-tax-decision-due-to-procedural-error-case-sent-back-for-reevaluation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70122","title":{"rendered":"Court Overturns Tax Decision Due to Procedural Error; Case Sent Back for Reevaluation."},"content":{"rendered":"<p>Court Overturns Tax Decision Due to Procedural Error; Case Sent Back for Reevaluation.<br \/>Case-Laws<br \/>GST<br \/>The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant\/assessee in an appeal filed by the assessee without following the mandatory procedure u\/s 107(11) of the Act. The assessing officer had quantified the tax liability at Rs.2,58,536.80, but imposed penalty on Rs.41,83,804.72. The appellate authority was required to consider the co<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81865\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant\/assessee in an appeal filed by the assessee without following the mandatory procedure u\/s 107(11) of the Act. Th<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70122","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70122"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70122\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}