Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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A scrutiny assessment requires notice under section 143(2) from the jurisdictional Assessing Officer who completes the assessment. The notes state that a notice issued by a different officer does not cure the defect where there is no transfer order under section 127 or CBDT jurisdictional transfer, and the completing officer issues no fresh notice. As such notice is a mandatory condition for a valid assessment, the assessment is without jurisdiction and must be quashed; other grounds then become academic.
A scrutiny assessment requires notice under section 143(2) from the jurisdictional Assessing Officer who completes the assessment. The notes state that a notice issued by a different officer does not cure the defect where there is no transfer order under section 127 or CBDT jurisdictional transfer, and the completing officer issues no fresh notice. As such notice is a mandatory condition for a valid assessment, the assessment is without jurisdiction and must be quashed; other grounds then become academic.
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