Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty days

Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty daysCase-LawsGSTThe HC quashed the impugned Assessment Order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudicat

Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty days
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudication. The remittal is conditional: the Petitioner must deposit 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within thirty days of receipt of the order. The HC observed that similar relief had been granted previously under analogous circumstances and found no reason for a different approach. The petition is disposed of by way of remand, subject to compliance with the deposit condition, failing which the Respondent may proceed in accordance with law.
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