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GST - Highlights / Catch Notes

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Assessment order quashed due to violation of principles of ...


Unfair tax assessment order quashed for lack of notice; authorities to re-evaluate after fair hearing.

Case Laws     GST

October 19, 2024

Assessment order quashed due to violation of principles of natural justice. Petitioner not notified of defect in availing Input Tax Credit. Impugned order unsustainable. Case remitted to pass fresh order on merits after issuing show cause notice within 45 days. Petition allowed.

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