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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Validity of assessment order - When it is the categorical stand ...


Court Remands Case for Reconsideration After Petitioner Claims Lack of Opportunity to Object to Assessment Order.

January 2, 2021

Case Laws     GST     HC

Validity of assessment order - When it is the categorical stand of the petitioner that they are not liable to pay the demand as claimed by the respondent, the respondent ought to have given sufficient opportunity to the petitioner to raise all objections. However, the respondent has not done so, while passing the impugned assessment orders. - Matter restored back - HC

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