{"id":71705,"date":"2025-06-02T08:34:45","date_gmt":"2025-06-02T03:04:45","guid":{"rendered":""},"modified":"2025-06-02T08:34:45","modified_gmt":"2025-06-02T03:04:45","slug":"circular-199-11-2023-mandates-comprehensive-gst-assessment-review-with-fresh-hearing-and-potential-tax-liability-nullification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71705","title":{"rendered":"Circular 199\/11\/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification"},"content":{"rendered":"<p>Circular 199\/11\/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification<br \/>Case-Laws<br \/>GST<br \/>HC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199\/11\/2023-GST and recent precedent. The court found the original order did not properly consider the circular&#39;s provisions regarding cross-charged expenses. The Adjudicating Authority is directed to provide a fresh hearing to the petitioner and iss<\/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=89001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Circular 199\/11\/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability NullificationCase-LawsGSTHC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199\/11\/2023-GST a<\/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-71705","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71705","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=71705"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71705\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}