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GST - Highlights / Catch Notes

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Validity of assessment order - non-speaking assessment order - ...

May 3, 2024

Case Laws     GST     HC

Validity of assessment order - non-speaking assessment order - non-application of mind - violation of principles of natural justice - reversal of ITC - The petitioner contended that the order failed to consider their submissions adequately. The High Court found merit in the petitioner's arguments, noting instances where the assessing officer failed to provide proper reasoning and overlooked relevant material. As a result, the Court quashed the order and directed a fresh assessment

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