HC held that the Adjudicating Authority must reconsider the GST ...

Circular 199/11/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification

June 2, 2025

Case Laws GST HC

HC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199/11/2023-GST and recent precedent. The court found the original order did not properly consider the circular's provisions regarding cross-charged expenses. The Adjudicating Authority is directed to provide a fresh hearing to the petitioner and issue a new order consistent with the circular's guidelines, potentially nullifying the tax liability. The court referenced the Metal One Corporation judgment, which suggested no tax liability where no invoices were generated. Petition disposed of with directions for re-evaluation.

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HC held that the Adjudicating Authority must reconsider the GST ...

Circular 199/11/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification

June 2, 2025

Case Laws GST HC

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