Court Overturns Tax Decision Due to Procedural Error; Case Sent Back for Reevaluation.

Case-Laws – GST – Highlights – The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant/assessee in an appeal filed by the assessee without following the mandatory procedure u/s 107(11) of the Act. Th

Court Overturns Tax Decision Due to Procedural Error; Case Sent Back for Reevaluation.
Case-Laws
GST
The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant/assessee in an appeal filed by the assessee without following the mandatory procedure u/s 107(11) of the Act. The assessing officer had quantified the tax liability at Rs.2,58,536.80, but imposed penalty on Rs.41,83,804.72. The appellate authority was required to consider the co

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