The High Court reviewed an assessment order challenged for being ...

Court found tax assessment order lacked proper reasoning, setting it aside for reconsideration. Taxpayer to get fair opportunity and new order within 3 months. Bank attachment lifted.

Case Laws GST

June 29, 2024

The High Court reviewed an assessment order challenged for being unreasoned. The Court found that the order lacked proper reasoning as it confirmed the tax proposal without explanation, rendering it unsustainable. The order was set aside, and the case remanded for reconsideration. The respondent was instructed to grant the taxpayer a fair opportunity, including a personal hearing, and issue a new order within three months. Consequently, the bank attachment linked to the assessment order was lifted. The petition was disposed of through remand.

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The High Court reviewed an assessment order challenged for being ...

Court found tax assessment order lacked proper reasoning, setting it aside for reconsideration. Taxpayer to get fair opportunity and new order within 3 months. Bank attachment lifted.

Case Laws GST

June 29, 2024

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