2024 (11) TMI 824 - HC - GST

Scope of SCN - final order is passed beyond the allegations mentioned in the show cause notice - Revenue supported the impugned order but could not dispute that the amount shown in the impugned Assessment order is more than the amount shown in the show cause notice - HELD THAT - It is deemed proper to set aside the impugned Assessment Order dated 29.08.2024, in the light of mandate engrained in Sub-section (7) of Section 75 of the Act. Accordingly, the impugned Assessment Order dated 29.08.2024 is set aside. The competent authority shall re-hear the petitioner, consider all its objections and pass a fresh order in accordance with law. The Writ Petition is disposed of without expressing any opinion on the merits of the case.

Summary

The High Court of Telangana set aside the Assessment Order dated 29.08.2024 due to discrepancies between the show cause notice and the final order. The court directed the competent authority to re-hear the petitioner and pass a fresh order in accordance with the law. The Writ Petition was disposed of without expressing any opinion on the merits of the case.