{"id":75334,"date":"2026-04-01T07:51:09","date_gmt":"2026-04-01T07:51:09","guid":{"rendered":""},"modified":"2026-04-01T07:51:09","modified_gmt":"2026-04-01T07:51:09","slug":"admission-of-tax-liability-defeats-challenge-to-assessment-order-where-confirmed-demand-matches-the-taxpayer-s-own-undertaking","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75334","title":{"rendered":"Admission of tax liability defeats challenge to assessment order where confirmed demand matches the taxpayer&#8217;s own undertaking."},"content":{"rendered":"<p>Admission of tax liability defeats challenge to assessment order where confirmed demand matches the taxpayer&#39;s own undertaking.<br \/>Case-Laws<br \/>GST<br \/>A challenge to an assessment order on grounds of confirmed tax demand failed where the petitioner&#39;s reply to the show cause notice had already accepted liability for delayed remittance of tax for the relevant period and undertaken to pay it. The High Court noted that the demand reflected in the assessment order corresponded to that admission, so no surviving ground remained to dispute the order. The writ petition was dismissed on that basis.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=98306\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Admission of tax liability defeats challenge to assessment order where confirmed demand matches the taxpayer&#8217;s own undertaking.Case-LawsGSTA challenge to an assessment order on grounds of confirmed tax demand failed where the petitioner&#8217;s reply to the &#8230;<\/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-75334","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75334","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=75334"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75334\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}