Tax Authority Fails to Follow Proper Procedure, Best Judgment Assessment Under GST Nullified for Lack of Mandatory Notice
Case-Laws
GST
HC nullified best judgment assessment under GST due to procedural irregularities. The court found the assessment order invalid as the tax authority failed to issue mandatory notice under Section 46 and did not provide an opportunity of hearing, thereby violating principles of natural justice. The assessment order lacked substantive material and reasonin
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