https://www.taxtmi.com/caselaws?id=425466 The HC set aside a GST order in Form GST DRC-07 that had assessed tax liabilities for 2018-19 and 2019-20. The Court found procedural irregularities including unilateral addition of IGST interest, CGST, and SGST amounts without proper justification, failure to provide separate notices for penalty and interest, and inadequate consideration of the petitioner's objections. The matter was remanded for fresh proceedings, with the Court emphasizing the importance of due process and addressing all objections to ensure fair assessment of tax liabilities. en-us Tue, 12 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425466 The HC set aside a GST order in Form GST DRC-07 that had assessed tax liabilities for 2018-19 and 2019-20. The Court found procedural irregularities including unilateral addition of IGST interest, CGST, and SGST amounts without proper justification, failure to provide separate notices for penalty and interest, and inadequate consideration of the petitioner's objections. The matter was remanded for fresh proceedings, with the Court emphasizing the importance of due process and addressing all objections to ensure fair assessment of tax liabilities. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425466