Validity of assessment order - denial of input tax credit - ...
GST
March 2, 2022
Validity of assessment order - denial of input tax credit - petitioner did not file its return for the period due to ignorance of law within the time limit prescribed - Learned Appellate Authority has however failed to take note that the assessment order itself suffers from serious infirmities for non-compliance of principles of natural justice and procedural requirement prescribed under the Act in the absence of proper notice upon the petitioner. The impugned action has led to serious penal consequences which cannot be sustained in view of serious infirmities in the procedure adopted by the Assessing Officer. - HC
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