Impugned assessment order set aside due to violation of ...

Tax assessment order set aside for lack of fair hearing & notice.

September 17, 2024

Case Laws GST HC

Impugned assessment order set aside due to violation of principles of natural justice. Petitioner not provided opportunity for personal hearing regarding mismatch of tax liability filed for financial year 2017-2018. Show cause notice uploaded on GST Portal without furnishing original to petitioner. Order passed without allowing petitioner to establish case, violating natural justice. Matter remanded to respondent for fresh consideration regarding disputed assessment period. Since 20% of disputed tax liability paid, no further condition imposed. Petition disposed by way of remand.

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Impugned assessment order set aside due to violation of ...

Tax assessment order set aside for lack of fair hearing & notice.

September 17, 2024

Case Laws GST HC

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