Demand of GST - Validity of assessment orders - The petitioner ...

Court Upholds GST Assessment Orders; Finds No Oversight in Consideration of Submitted Documents by Petitioner.

March 18, 2024

Case Laws     GST     HC

Demand of GST - Validity of assessment orders - The petitioner contended that they provided all relevant documents, including those related to land transactions, during the assessment process. They argued that project details were submitted during rectification proceedings. - After examining the evidence and submissions, the court noted that the assessing officer had considered the petitioner's documents and entered findings based on such evidence. The court concluded that a reasonable opportunity was provided to the petitioner, and the assessment orders were not a result of non-application of mind. Therefore, the court found no grounds for interference in its discretionary jurisdiction.

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