The High Court addressed a challenge to an assessment order u/s ...

Petitioner's challenge to GST assessment rejected due to missing documents. Order quashed for re-consideration.

Case Laws GST

June 12, 2024

The High Court addressed a challenge to an assessment order u/s GST ASMT-10 due to non-submission of required documents. The assessing officer rejected the petitioner's reply citing lack of reconciliation statements and incomplete submission of relevant invoices. The Court found the rejection unsustainable as the petitioner's reply in Form ASMT-10 was sufficient. However, the petitioner failed to provide all necessary invoices to justify excluding certain expenses from taxable turnover. The Court quashed the order and remanded the matter for reconsideration, allowing the petitioner to submit additional documents to clarify the taxable turnover disparity. The petition was disposed of through remand.

View Source

← Previous Next →

The High Court addressed a challenge to an assessment order u/s ...

Petitioner's challenge to GST assessment rejected due to missing documents. Order quashed for re-consideration.

Case Laws GST

June 12, 2024

You may also like:

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the...

Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to...

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...

The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

The case involves a challenge to Assessment Orders for multiple Assessment Years u/s 74 of the respective GST enactments, 2017. The petitioner failed to provide proper...

Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables...

Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected...

Seeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - After analyzing the documents and submissions, the High Court found that...

Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN...

The High Court dismissed a challenge to a recovery notice u/s 10 years after assessment/re-assessment orders were passed. The petitioner did not appeal timely, leading...

Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an...

Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

Quick Updates: