Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for...

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice in Form ASMT-10, dropped by issuing an order in Form ASMT-12 - demand towards IGST, SGST and CGST - whether the same demand was resurrected - The court finds that the impugned assessment order confirms demands for the same assessment period and amounts, with the addition of interest and penalty. Given the previous conclusion that no further action was required, the continuation of proceedings leading to the impugned assessment order is deemed unsustainable. .....

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