Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an administrative order vulnerable. The matter is remitted to the respondent for fresh adjudication; the respondent is directed to consider all contentions raised by the petitioner in its reply and to pass a fresh order on merits and in accordance with law. The petition is allowed by way of remand.
The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an administrative order vulnerable. The matter is remitted to the respondent for fresh adjudication; the respondent is directed to consider all contentions raised by the petitioner in its reply and to pass a fresh order on merits and in accordance with law. The petition is allowed by way of remand.
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