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2024 (4) TMI 277 - HC - GSTValidity of assessment order - two separate proceedings were initiated in respect of the same assessment period and pertaining to the same issue - HELD THAT:- Undoubtedly, considerable confusion has been created by initiating two separate proceedings in respect of the same assessment period and in respect of the same issue. The rectification order is also unclear with regard to the reasons for rectification. Such order indicates that there is no tax liability. In these circumstances, the petitioner is entitled to another opportunity to explain the disparity between the GSTR 3B and GSTR 2A returns. However, the petitioner should be put on terms. The impugned order is quashed subject to the condition that the petitioner remits a sum of Rs. 2 lakhs towards the disputed tax demand made therein. Such remittance shall be made within a period of two weeks from the date of receipt of a copy of this order - Petition disposed off.
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