9911796707
TMI BlogReasoned assessment order to be passed dealing with all aspects of the matterX X X X Extracts X X X X X X X X Extracts X X X X ..... Reasoned assessment order to be passed dealing with all aspects of the matter - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 27-1-2023 - - The Hon ble Gujarat High Court in M.P. COMMODITIES PVT. LTD. VERSUS STATE OF GUJARAT - 2022 (3) TMI 1154 - GUJARAT HIGH COURT quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-speaking order. Held that, all the relevant aspects of the matter were not considered and were not reflected in the orders. Further, directed the Revenue Department to ensure that a reasoned order is passed dealing with each and every submission raised by the assessee. Facts: This writ petition has been filed by the M.P. Commodities Pvt. Ltd. ( the Petitioner ) challenging the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in Form GST-DRC-07 dated December 18, 2021 and December 21, 2021 ( the Impugned Orders ) passed by the Assistant Commissioner ( the Respondent ), on the grounds that they were non- speaking orders. Issue: Whether the Impugned Orders are liable to be quashed on the ground of being non- speaking orders? Held: The Hon ble Gujarat High Court in the matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.P. COMMODITIES PVT. LTD. VERSUS STATE OF GUJARAT - 2022 (3) TMI 1154 - GUJARAT HIGH COURT held as under: Observed that, the Impugned Orders could be termed as non- speaking orders. Further, the original record that all the relevant aspects of the matter were duly considered yet, the same is not reflected in the Impugned Orders. Quashed and set aside and the Impugned Orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Remanded the matter back to the Respondent for fresh hearing of the matter. Directed that, the Respondent shall hear the Petitioner once again and shall ensure that a reasoned order is passed dealing with each and every submission raised by the Petitioner and within a period of three months. Permitted the Petitioner to make their oral and written submissions and question the legality an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d validity of the Show Cause Notices itself. (Author can be reached at [email protected] ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
