Validity of assessment order and bank attachment order - Input ...
GST
February 23, 2024
Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued credit notes to the petitioner - The High court quashed the impugned assessment order dated 11.08.2023 and remands the matter for reconsideration by the first respondent. - The petitioner is granted the opportunity to reply to the show cause notice within two weeks, and the first respondent is directed to provide a reasonable opportunity for a fresh assessment order within two months thereafter.
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