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GST - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Validity of Assessment / Demand Order - The High court found ...

Case Laws     GST

March 20, 2024

Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The petitioner claimed that their services were subject to GST under the reverse charge mechanism. However, the assessment order was found to be flawed due to inaccuracies and discrepancies in recording the submissions and documents provided by the petitioner. As a result, the court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to resubmit relevant documents within a specified timeframe.

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