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    <title>2022 (7) TMI 646 - CALCUTTA HIGH COURT</title>
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    <description>The HC disposed of a GST assessment appeal by setting aside the impugned order dated 11th February 2022. Finding merit in appellants&#039; contention that they were denied proper opportunity during COVID pandemic, the court directed that the assessment order be treated as a show cause notice. Appellants were granted two weeks to submit objections and a personal hearing opportunity, after which the assessing officer must pass a speaking order on merits. The pre-deposited tax would remain in deposition, subject to any interim orders. The court explicitly avoided examining the case merits, leaving all grounds open for presentation before the assessing officer.</description>
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    <pubDate>Tue, 05 Jul 2022 00:00:00 +0530</pubDate>
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      <title>2022 (7) TMI 646 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=425091</link>
      <description>The HC disposed of a GST assessment appeal by setting aside the impugned order dated 11th February 2022. Finding merit in appellants&#039; contention that they were denied proper opportunity during COVID pandemic, the court directed that the assessment order be treated as a show cause notice. Appellants were granted two weeks to submit objections and a personal hearing opportunity, after which the assessing officer must pass a speaking order on merits. The pre-deposited tax would remain in deposition, subject to any interim orders. The court explicitly avoided examining the case merits, leaving all grounds open for presentation before the assessing officer.</description>
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      <pubDate>Tue, 05 Jul 2022 00:00:00 +0530</pubDate>
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