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HC quashed assessment order due to procedural non-compliance...

Tax Assessment Order Quashed: Officer Failed to Follow Section 74 Guidelines and Determine Liability Under GST Act

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GSTFebruary 22, 2025Case LawsHC

HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's circular guidelines, rendering order arbitrary. Court found fundamental procedural lapses in assessment methodology, violating statutory requirements for tax determination. Matter remanded to assessing authority for de novo consideration in accordance with prescribed procedures and guidelines. AO directed to provide reasonable opportunity of hearing to assessee and pass fresh order following statutory framework.

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