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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Validity of assessment order u/s 74(5) - SCN was not uploaded on ...

GST

February 18, 2023

Validity of assessment order u/s 74(5) - SCN was not uploaded on the GSTN portal / website - Orders are set aside and the matter is remanded back to the Assessing Officer to pass fresh orders after issuing notice as contemplated under Rule 142(1) of the CGST Act and afford opportunity of hearing to the petitioner(s) in accordance with law. - HC

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