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2023 (7) TMI 528 - ALLAHABAD HIGH COURTJurisdiction of the Assessing Officer to initiate assessment proceedings under Section 74 of UPGST/CGST/IGST Act - disregard of judicial discipline - HELD THAT:- This Court in [2022 (12) TMI 409 - ALLAHABAD HIGH COURT] had mandated that the issue pertaining to the jurisdiction of the Assessing Officer to initiate assessment proceedings under Section 74 of the Act shall be decided as a preliminary issue, but the said mandate has not been adhered to while passing the impugned order. The Assessing Officer-respondent no 6 ought to have adhered to the mandate of the order [2022 (12) TMI 409 - ALLAHABAD HIGH COURT]. This Court is already seized with the issue regarding jurisdiction of the assessing officer in M/S. NEW RAJSHREE SWEETS VERSUS COMMISSIONER COMMERCIAL TAXES AND 2 OTHERS [2023 (3) TMI 1382 - ALLAHABAD HIGH COURT] and the issue involved in this petition can also be adjudicated along with the said case. Matter requires consideration.
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