Writ allowed; composite DRC-07 assessment quashed, remanded for fresh hearings and separate SCNs for each tax period
Case-Laws
GST
The HC allowed the writ petition, holding that the impugned composite assessment order in Form GST DRC-07 dated 09.01.2025 and the corresponding summaries dated 17.01.2025 issued against the petitioner are set aside and the matters remanded to the 1st respondent for fresh adjudication after affording due opportunity of hearing. The Court clarified that elect
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