2024 (6) TMI 1378 - HC - GST

Validity of assessment order - challenge on the ground that it is unreasoned - HELD THAT - On perusal of the impugned order it is evident that the tax payer s reply was extracted and thereafter without assigning any reasons the tax proposal was confirmed. In the absence of reasons in support thereof the impugned order cannot be sustained. The impugned order dated 18.03.2024 is set aside and the matter is remanded for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner including a personal hearing and thereafter issue a fresh order within three months from the date of receipt of a copy of this order. In view of the assessment order being set aside the bank attachment is raised. - Petition disposed off by way of remand.

Summary

The High Court of Madras set aside an assessment order dated 18.03.2024 due to lack of reasoning. The matter was remanded for reconsideration, providing the petitioner with a reasonable opportunity and a fresh order to be issued within three months. Bank attachment was raised, and the case was disposed of without costs. (Case Citation: 2024 (6) TMI 1378 - MADRAS HIGH COURT)