Validity of assessment order - The fact of issuance of notice in ...

Court Upholds Assessment Order; Petitioner's Concealment of Facts Disqualifies Relief Under Article 226.

December 31, 2022

Case Laws GST HC

Validity of assessment order - The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment order but the petitioner has neither filed copy of the aforesaid show cause notice nor disclosed it in the writ petition nor disputed the finding of fact recorded in the impugned order regarding issuance of said notice and affording of opportunity of personal hearing to him. - The petitioner has concealed material facts of the case which also dis-entitles him to any relief in writ jurisdiction under Article 226 of the Constitution of India. - HC

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Validity of assessment order - The fact of issuance of notice in ...

Court Upholds Assessment Order; Petitioner's Concealment of Facts Disqualifies Relief Under Article 226.

December 31, 2022

Case Laws GST HC

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