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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Admitted GST liability for delayed tax remittance sustains assessment demand despite challenge to the confirmation order.</h1> GST assessment demand was sustained because it matched the taxpayer's own written reply admitting liability for delayed remittance of tax and undertaking ... Maintainability of challenge to assessment order - Admission of tax liability. Admission of tax liability - Challenge to confirmed demand - HELD THAT: - The Court found that the impugned demand had been confirmed in the light of the petitioner's reply to the show cause notice, in which the petitioner had agreed to the demand relating to delayed remittance of tax for the stated period and had undertaken to pay it. Since the demand confirmed in the assessment order corresponded to that undertaking, the Court held that no merit survived in the challenge to the impugned order. [Paras 4, 5] The challenge to the impugned assessment order was rejected and the writ petition was dismissed. Final Conclusion: The Court dismissed the writ petition, holding that the petitioner had already admitted the tax liability in reply to the show cause notice and that the confirmed demand merely reflected that admission. Issues: Whether interference was warranted with the GST assessment order confirming the demand based on the petitioner's admitted tax liability.Analysis: The demand confirmed in the assessment order corresponded to the petitioner's own written reply, in which liability for delayed remittance of tax was ed and payment was undertaken. In view of that admission and the absence of merit in the challenge, no ground was made out for judicial interference with the confirmed demand.Conclusion: The challenge to the assessment order was rejected and the demand was sustained.
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