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GST - Highlights / Catch Notes

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The High Court addressed a challenge to assessment orders where ...


Petitioner gets another chance to challenge tax demands. Must pay 10% of disputed tax within 2 weeks. Notification No.11/2027 relied on.

June 18, 2024

Case Laws     GST     HC

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 petitioner did not respond to a show cause notice. The court found that the petitioner relied on a notification for GST exemption. The impugned orders were set aside with a condition for the petitioner to remit 10% of disputed tax demands within two weeks, after crediting a specific amount already paid. The writ petition was disposed of, granting the petitioner an opportunity to contest the tax demands on merits.

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