Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
In HC proceedings the petition by the Petitioner challenging issuance of notice under s.148 was dismissed; the court held maintainability of writ under Articles 226/227 is distinct from the substantive adjudication under s.148A(d)/s.147 and is confined to whether credible information exists suggesting income has escaped assessment. The show-cause notice must be sufficiently reasoned to disclose the AO's intention and afford a reasonable opportunity to reply. The AO had recorded reasons based on material constituting credible information and applied mind; the Petitioner's merits-based defenses could not be tested at the notice stage. No interference was warranted at this intermediate stage; writ petition dismissed.
In HC proceedings the petition by the Petitioner challenging issuance of notice under s.148 was dismissed; the court held maintainability of writ under Articles 226/227 is distinct from the substantive adjudication under s.148A(d)/s.147 and is confined to whether credible information exists suggesting income has escaped assessment. The show-cause notice must be sufficiently reasoned to disclose the AO's intention and afford a reasonable opportunity to reply. The AO had recorded reasons based on material constituting credible information and applied mind; the Petitioner's merits-based defenses could not be tested at the notice stage. No interference was warranted at this intermediate stage; writ petition dismissed.
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