Circular 199/11/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification

Circular 199/11/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability NullificationCase-LawsGSTHC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199/11/2023-GST a

Circular 199/11/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification
Case-Laws
GST
HC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199/11/2023-GST and recent precedent. The court found the original order did not properly consider the circular's provisions regarding cross-charged expenses. The Adjudicating Authority is directed to provide a fresh hearing to the petitioner and iss

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