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GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Petition challenging assessment order was allowed due to officer ...


Tax officer's dual role challenged. Court quashed orders, remanded cases for fresh hearing within 2 months with petitioner's cooperation.

Case Laws     GST

July 27, 2024

Petition challenging assessment order was allowed due to officer assuming dual role as Commercial Tax Officer and State Tax Officer (Data Analytics) (Intelligence Wing) without proper explanation. Court set aside impugned orders, remitted cases to pass fresh orders on merits expeditiously within two months after hearing petitioner, who shall cooperate. If petitioner fails to cooperate, respondents can proceed based on available records.

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