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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Validity of assessment orders passed for the years 2018-2019 to ...


Court Rules on Assessment Order Challenges: Separate Appeals Required for Each Year; Single Petition Dismissed.

February 19, 2024

Case Laws     GST     HC

Validity of assessment orders passed for the years 2018-2019 to 2022-2023 - The High court notes that each assessment order gives rise to a separate cause of action, and challenges against multiple orders in a single petition are not warranted unless lack of jurisdiction is specifically alleged. - The HC deems it fit to dismiss the writ petition while granting the petitioner the liberty to file appeals against specific orders within the prescribed timeframes.

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