HC invalidated tax demand order due to procedural irregularities ...

Tax Demand Order Nullified: Procedural Flaws and Official Misconduct Expose Critical Violations in Seizure Process

May 5, 2025

Case Laws GST HC

HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulation, and warned of potential disciplinary action. The writ petition was allowed, rendering the original tax assessment null and void based on violations of BGST/CGST Act, 2017 and CrPC procedural requirements.

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HC invalidated tax demand order due to procedural irregularities ...

Tax Demand Order Nullified: Procedural Flaws and Official Misconduct Expose Critical Violations in Seizure Process

May 5, 2025

Case Laws GST HC

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