Natural justice breach for not considering DRC 01A reply; assessment quashed subject to 25% deposit from ECL
Case-Laws
GST
The HC found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disp
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