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        2021 (1) TMI 1317 - HC - GST

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        Assessment Order Annulled and Remanded for Reconsideration Following SC Guidelines; All Issues Open for New Adjudication. The Madras HC annulled the assessment order dated 27.06.2019 and remanded the case to the Assessing Authority for reconsideration, guided by the SC ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Assessment Order Annulled and Remanded for Reconsideration Following SC Guidelines; All Issues Open for New Adjudication.

                            The Madras HC annulled the assessment order dated 27.06.2019 and remanded the case to the Assessing Authority for reconsideration, guided by the SC judgment in State of West Bengal V. Calcutta Club Limited. All issues remain open for new adjudication. The writ petition concluded without costs.


                            The Madras High Court set aside an assessment order dated 27.06.2019 and remitted the matter back to the Assessing Authority to be re-done in light of the Supreme Court judgment in State of West Bengal V. Calcutta Club Limited. All issues are left open for fresh adjudication. The writ petition was disposed with no costs.
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