{"id":70992,"date":"2025-02-22T08:30:58","date_gmt":"2025-02-22T03:00:58","guid":{"rendered":""},"modified":"2025-02-22T08:30:58","modified_gmt":"2025-02-22T03:00:58","slug":"tax-assessment-order-quashed-officer-failed-to-follow-section-74-guidelines-and-determine-liability-under-gst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70992","title":{"rendered":"Tax Assessment Order Quashed: Officer Failed to Follow Section 74 Guidelines and Determine Liability Under GST Act"},"content":{"rendered":"<p>Tax Assessment Order Quashed: Officer Failed to Follow Section 74 Guidelines and Determine Liability Under GST Act<br \/>Case-Laws<br \/>GST<br \/>HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner&#39;s circular guidelines, rendering order arbitrary. Court found fundamental procedural lapses in assessment methodology, violating statutory requirements for tax determination. Matter remanded to ass<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85958\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Assessment Order Quashed: Officer Failed to Follow Section 74 Guidelines and Determine Liability Under GST ActCase-LawsGSTHC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax lia<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70992","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70992"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70992\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}