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GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Assessment order set aside. Assessing authority to re-do ...


Reassessment ordered, objections allowed; ITC denial garnishee halted, others continued.

October 8, 2024

Case Laws     GST     HC

Assessment order set aside. Assessing authority to re-do assessment considering amendment. Petitioner allowed to file objections within three weeks. Personal hearing to be granted. Garnishee proceedings related to demand for denial of Input Tax Credit u/s 16(4) for 2017-2018 to be withdrawn. Respondent permitted to continue garnishee proceedings for other demands. Petition disposed.

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