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GST - Highlights / Catch Notes

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Validity of assessment order - The High court notes that the ...

GST

February 17, 2024

Validity of assessment order - The High court notes that the assessment orders contain unreasoned findings regarding director's remuneration, miscellaneous expenses, and exempted turnover. Despite the petitioner's submissions and reliance on relevant provisions and circulars, the assessing officer imposed tax liabilities without proper consideration. - The High Court quashed the order and restored the matter back to AO.

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