Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Violation of principles of natural justice occurred as the impugned order was passed without following procedures u/s 169(1)(a) and 169(1)(b) of the GST Act. Petitioner was not served notice u/s 73. Despite granting adjournments, petitioner failed to submit explanation online or in person. Presumption was made that petitioner had nothing to say regarding provisional assessment and was buying time to avoid final orders within limitation period. Statutory remedy u/s 107 of GST Act is available. Petition disposed off.
Violation of principles of natural justice occurred as the impugned order was passed without following procedures u/s 169(1)(a) and 169(1)(b) of the GST Act. Petitioner was not served notice u/s 73. Despite granting adjournments, petitioner failed to submit explanation online or in person. Presumption was made that petitioner had nothing to say regarding provisional assessment and was buying time to avoid final orders within limitation period. Statutory remedy u/s 107 of GST Act is available. Petition disposed off.
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