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2022 (3) TMI 543 - HC - GSTValidity of assessment and reassessment order - Seeking release of attached property - HELD THAT:- It appears that after the assessment order came to be passed, a rectification assessment order came to be passed reducing the liability. We do not intend to look into the legality and validity of the assessment order as well as the rectified assessment order. An assessment order being an appealable order, this Court in exercise of its writ-jurisdiction should not interfere. It appears that the writ-applicant is also aggrieved by the action on the part of the concerned authority in passing an order of provisional attachment of his immovable property in exercise of powers under Section-45 of the Act - The order of provisional assessment is dated 30.07.2020. The order of provisional assessment has outlived its statutory time period. As on date, it can be said to no longer in operation. This writ-application stands disposed of.
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