Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final assessment order and the action of the DRP in rejecting the objections, on the same ground, therefore cannot be countenanced - final assessment order quashed and directed to the DRP to issue necessary directions to the AO after considering the objections
Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final assessment order and the action of the DRP in rejecting the objections, on the same ground, therefore cannot be countenanced - final assessment order quashed and directed to the DRP to issue necessary directions to the AO after considering the objections
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