{"id":74899,"date":"2026-01-29T11:52:12","date_gmt":"2026-01-29T06:22:12","guid":{"rendered":""},"modified":"2026-01-29T11:52:12","modified_gmt":"2026-01-29T06:22:12","slug":"invalid-tax-assessment-under-tngst-act-set-aside-for-invoking-an-omitted-provision-order-remanded-for-fresh-show-cause-and-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74899","title":{"rendered":"Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing"},"content":{"rendered":"<p>Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing<br \/>Case-Laws<br \/>GST<br \/>Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected part<\/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=96441\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearingCase-LawsGSTChallenge concerned validity of an assessment issued under an omitted statutory provision; the court found the 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-74899","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74899","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=74899"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74899\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}