The High Court considered the validity of an assessment order ...

Petitioner's GST registration cancellation challenged: Lack of access to portal & computer skills. Assessment order quashed, 10% tax remittance required.

Case Laws GST

June 19, 2024

The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was unfamiliar with computer resources. The Court noted the cancellation of registration and that the petitioner was not heard despite being offered a personal hearing. The petitioner agreed to pay 10% of the disputed tax demand for a remand. The Court quashed the assessment order, allowing the petitioner to contest the tax demand. The petitioner was directed to remit 10% of the disputed tax demand within two weeks. The petition was disposed of accordingly.

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The High Court considered the validity of an assessment order ...

Petitioner's GST registration cancellation challenged: Lack of access to portal & computer skills. Assessment order quashed, 10% tax remittance required.

Case Laws GST

June 19, 2024

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