{"id":72427,"date":"2025-08-27T08:41:03","date_gmt":"2025-08-27T03:11:03","guid":{"rendered":""},"modified":"2025-08-27T08:41:03","modified_gmt":"2025-08-27T03:11:03","slug":"assessments-quashed-and-remitted-for-fresh-adjudication-after-section-168a-notification-invalidated-safeguard-procedural-rights-on-reconsideration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72427","title":{"rendered":"Assessments quashed and remitted for fresh adjudication after Section 168A notification invalidated; safeguard procedural rights on reconsideration"},"content":{"rendered":"<p>Assessments quashed and remitted for fresh adjudication after Section 168A notification invalidated; safeguard procedural rights on reconsideration<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the writ petitions by quashing the impugned assessment orders and remitting the matters to the respondents for fresh adjudication on merits. The court noted the petitioners&#39; failure to respond to preceding show-cause notices and considered the applicability of notifications issued under Section 168A. In view of a<\/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=91967\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessments quashed and remitted for fresh adjudication after Section 168A notification invalidated; safeguard procedural rights on reconsiderationCase-LawsGSTThe HC allowed the writ petitions by quashing the impugned assessment orders and remitting the m<\/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-72427","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72427","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=72427"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72427\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}