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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh consideration under the CGST/SGST regime, particularly with regard to liability assessment and consequences under Section 73, taking into account the factual matrix reflected in the record and the Assistant Commissioner's instructions. Relief was granted by way of remand for reassessment without directing substantive relief on interest or penalty.
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh consideration under the CGST/SGST regime, particularly with regard to liability assessment and consequences under Section 73, taking into account the factual matrix reflected in the record and the Assistant Commissioner's instructions. Relief was granted by way of remand for reassessment without directing substantive relief on interest or penalty.
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