Milk manufacturer's tax assessment revoked over flawed show cause notice, Covid-19 impact oversight.

Case-Laws – GST – Highlights – Tax assessment order set aside due to defects in show cause notice, failure to consider Covid-19 impact on business operations. Taxpayer engaged in milk manufacturing faced stagnation of goods, requiring excess electricity

Milk manufacturer's tax assessment revoked over flawed show cause notice, Covid-19 impact oversight.
Case-Laws
GST
Tax assessment order set aside due to defects in show cause notice, failure to consider Covid-19 impact on business operations. Taxpayer engaged in milk manufacturing faced stagnation of goods, requiring excess electricity consumption for storage despite low sales. Respondent failed to consider vital aspects explained by taxpayer regarding disparity between turnover and ele

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