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The High Court reviewed an assessment order challenged for being ...


High Court Sets Aside Assessment Order for Lack of Reasoning; Case Remanded for Reconsideration with Personal Hearing.

June 29, 2024

Case Laws     GST     HC

The High Court reviewed an assessment order challenged for being unreasoned. The Court found that the order lacked proper reasoning as it confirmed the tax proposal without explanation, rendering it unsustainable. The order was set aside, and the case remanded for reconsideration. The respondent was instructed to grant the taxpayer a fair opportunity, including a personal hearing, and issue a new order within three months. Consequently, the bank attachment linked to the assessment order was lifted. The petition was disposed of through remand.

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