Unfair tax assessment due to improper notice delivery, order quashed. Taxpayer to deposit 25% disputed tax, file objections.
Case-Laws
GST
Principles of natural justice violated due to improper service of show cause notice (SCN). SCN and impugned order uploaded on GST portal, but mismatch between GSTR-7 and GSTR-3B returns. Impugned assessment order set aside. Petitioner directed to deposit 25% of disputed tax within two weeks. Upon compliance, assessment order treated as SCN, and petit
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