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GST - Highlights / Catch Notes

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Validity of the assessment orders passed - Tax (GST) demand - ...

GST

March 13, 2024

Validity of the assessment orders passed - Tax (GST) demand - The court acknowledges that while the petitioner failed to respond on merits to the show cause notices, the assessment orders were issued without giving them a proper hearing and without considering their objections. Therefore, the court quashes the impugned assessment orders and remands the matters for reconsideration.

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