Tag Archives: State of Madhya Pradesh

Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable

By | August 28, 2026
0 Comment

Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable Issue Whether a Show Cause Notice (SCN) issued under Sections 73 and 74 for FY 2018-19 is legally valid when issued past the COVID-extended limitation period and based on… Read More »

Assessment Order Passed Without Granting Requested Personal Hearing Violates Section 75(4) and Is Void

By | August 1, 2026
0 Comment

Assessment Order Passed Without Granting Requested Personal Hearing Violates Section 75(4) and Is Void Issue Whether an assessment order confirming tax demands under Section 75 can be sustained when the taxpayer’s explicit request for a personal hearing was denied by the department. Facts The proceedings pertain to the assessment years 2017–18 through 2022–23 under the… Read More »

Assessment Order Passed Without Granting Requested Personal Hearing Under Section 75(4) Is Void and Set Aside

By | July 30, 2026
0 Comment

Assessment Order Passed Without Granting Requested Personal Hearing Under Section 75(4) Is Void and Set Aside Issue Whether an assessment order confirming tax demand under GST is sustainable when the adjudicating authority fails to grant a personal hearing despite a specific request submitted by the taxpayer under Section 75(4). Facts Tax Period: The dispute pertains… Read More »