2023 (3) TMI 1534 - HC - GST

Seeking permission of this Court to carry out the assessment for the year 2018-2019 otherwise it would become time barred post 31 March 2023 - HELD THAT - Considering the facts and circumstances, such permission is granted, however, with a condition that the effect of such carrying out assessment will not be enforced and it will be subject to the outcome of this writ petition. The concern expressed by the assessee also noted that due to short time period they may not be given an opportunity to put forth their case. This contention also will be considered as and when the petition is taken up for hearing. The interim application is accordingly disposed of.

Summary

The High Court of Bombay granted permission to the State to carry out assessment for the year 2018-2019, subject to the outcome of the writ petition. The assessment must not be enforced immediately and the assessee's concern about lack of time to present their case will be considered during the hearing.