Assessment quashed; matter remitted for de novo GST adjudication – petitioner to deposit 25% in 30 days and file DRC-01 reply
Case-Laws
GST
The HC quashed the impugned assessment order dated 22.04.2024 and remitted the matter to the Respondent for fresh adjudication de novo. The Petitioner must, within 30 days of receipt of this order, deposit 25% of the disputed tax in cash from its Electronic Cash Register and file a substantive reply to the Show Cause Notice in GST DRC-01 dated 08.12.2023, with supporting documents, treating the impugned assessment as an addendum to that SCN. Upon such compliance, the Respondent is directed to pass a fresh order on merits and in accordance with law expeditiously and preferably within three months. The petition is disposed of.
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