GST Assessment Order Invalidated for Procedural Violations, Demand of Rs. 19.8 Lakh Quashed Under Section 62
Case-Laws
GST
HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a simi
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