High Court Overturns Tax Assessment Order, Mandates Fresh Hearing and Fair Review of Procedural Compliance
Case-Laws
GST
HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a
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