Taxpayer Wins Challenge Against Conflicting Tax Assessment Orders Under GST Section 161, Highlighting Procedural Fairness

Taxpayer Wins Challenge Against Conflicting Tax Assessment Orders Under GST Section 161, Highlighting Procedural FairnessCase-LawsGSTHC allowed the writ petition, quashing the subsequent order (Ext.P8) and rejection order (Ext.P14), recognizing that the i

Taxpayer Wins Challenge Against Conflicting Tax Assessment Orders Under GST Section 161, Highlighting Procedural Fairness
Case-Laws
GST
HC allowed the writ petition, quashing the subsequent order (Ext.P8) and rejection order (Ext.P14), recognizing that the initial order (Ext.P7) had already conclusively adjudicated the assessment discrepancies for 2017-2018. The court held that under Section 161 of the GST Act, rectification can be initiated suo motu when an error is apparent on record, particularly in cases involving mutually conflicting departmental orders. The petitioner's timely email communication within the statutory period was deemed significant in establishing the basis for rectification, despite the technical non-compliance with portal submission requirements.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =