Court Upholds Single Officer Assessment for IGST and SGST Under GST Act Section 73, Rule 142 Procedure Followed.

Validity of assessment order u/s 73 of GST Act - Prescribe procedure under Rule 142 - proper officer to assess the case of petitioner - When the same Officer is authorized to assess the case of the dealer under IGST and SGST, we feel that there is nothing wrong in single assessment being made unless grave prejudice is show, which is not, in the case on hand. In-fact, the prejudice does not even appear to be inherent also in passing the single assessment order. - HC .....

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