Rectification of the assessment order - While passing the ...

Case Laws GST

August 2, 2023

Rectification of the assessment order - While passing the rectification order, the respondent has not followed the proviso stated under Section 161. Therefore, this Court is also of the considered opinion that before passing the order under Section 161, the respondent should have followed the proviso and granted personal hearing to the petitioner - HC

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Rectification of the assessment order - While passing the ...

Case Laws GST

August 2, 2023

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