Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
Case-Laws
GST
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =