Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
Case-Laws
GST
HC addressed ex parte GST assessment founded on misattribution of turnover due to identical names and reliance on WAMIS/Income-Tax portal data; court accepted concession that assessment targeted an unregistered person mistaken for a registered taxpayer, holding that the assessment under the GST Act and subsequent appellate confirmation were unsustainable. Consequently th
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