Writ petition challenging order of assessment and DRC-07 notice ...

Error in GST return; rectification plea rejected without reasons.

November 30, 2024

Case Laws GST HC

Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons assigned for rejecting rectification application u/s 161 of TNGST Act, except stating no satisfactory reasons attached. Petitioner pointed out error in return seeking revised assessment order. Impugned order rejecting rectification set aside, matter remitted to pass fresh order considering reasons, else give detailed reasons for rejection. Further DRC-07 proceedings kept in abeyance. Writ petition disposed of.

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Writ petition challenging order of assessment and DRC-07 notice ...

Error in GST return; rectification plea rejected without reasons.

November 30, 2024

Case Laws GST HC

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