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GST - Highlights / Catch Notes

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Principles of natural justice - non-issuance of mandatory notice ...


Court Sets Aside Assessment Orders for Not Issuing Mandatory Notice u/s 74(1); Payment Compliance Required.

August 23, 2023

Case Laws     GST     HC

Principles of natural justice - non-issuance of mandatory notice u/s 74(1) - Assessment orders set aside, which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due u/s 50(1) and late fee u/s 47 - HC

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