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GST - Highlights / Catch Notes

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Validity of assessment orders - Violation of principles of ...

GST

December 16, 2021

Validity of assessment orders - Violation of principles of natural justice - use of common portal though intended to facilitate faster service notice of orders and decisions, it is noticed that there are teething problems in the communication of notice system derived under Section 169(1)(d) of the TNGST Act, 2017. Thus, the orders have been passed without a reply from the petitioner. Therefore, to meet the ends of justice, a fresh opportunity can be given to the petitioner to file a reply to the notices. - HC

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