https://www.taxtmi.com/caselaws?id=421029 The HC dismissed a writ petition challenging a CGST assessment order that alleged short assessment and wrongful input tax credit. The petitioner claimed the assessing officer failed to comply with Section 42(3) read with Rule 36 of CGST Rules and violated natural justice principles. The Court found that a hearing opportunity was provided on 02.03.2022 before the order's issuance, and an effective remedy was available through the appellate authority under Section 107. The petition was dismissed without prejudice to the petitioner's right to pursue statutory remedies. en-us Mon, 28 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421029 The HC dismissed a writ petition challenging a CGST assessment order that alleged short assessment and wrongful input tax credit. The petitioner claimed the assessing officer failed to comply with Section 42(3) read with Rule 36 of CGST Rules and violated natural justice principles. The Court found that a hearing opportunity was provided on 02.03.2022 before the order's issuance, and an effective remedy was available through the appellate authority under Section 107. The petition was dismissed without prejudice to the petitioner's right to pursue statutory remedies. Case-Laws GST Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421029