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GST - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Petition challenging assessment order and consequential bank ...


Tax liability order set aside due to non-receipt of notice. Reconsider 5% tax demand within 2 weeks & reply to show cause.

Case Laws     GST

August 6, 2024

Petition challenging assessment order and consequential bank attachment was allowed. Impugned order imposing tax liability on allegation of sale suppression based on purchase-outward supply value difference was set aside. Petitioner claimed unawareness of proceedings due to non-receipt of show cause notice. Considering petitioner's assertion and nature of confirmed tax proposal, reconsideration warranted by remitting 5% of disputed tax demand within two weeks and submitting reply to show cause notice within said period. Petition disposed of.

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