Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent - The High court acknowledges the change in portal design, with notices and orders now specified under the 'View Notices' and 'View Additional Notices' tabs. However, it finds merit in providing the petitioner an opportunity to contest the proceedings. - The court quashes the impugned assessment orders but imposes a condition requiring the petitioner to remit sums equal to 7.5% of the disputed tax demand.
Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent - The High court acknowledges the change in portal design, with notices and orders now specified under the 'View Notices' and 'View Additional Notices' tabs. However, it finds merit in providing the petitioner an opportunity to contest the proceedings. - The court quashes the impugned assessment orders but imposes a condition requiring the petitioner to remit sums equal to 7.5% of the disputed tax demand.
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