https://www.taxtmi.com/article/detailed?id=11573 Rejection of a rectification application under the CGST regime is sustained where the assessee failed to cooperate with assessment proceedings after multiple notices seeking category-wise ITC details and reconciliations; the revenue finalised assessment on available materials and the court held that a taxpayer who makes no real attempt to assist cannot fault the revenue, dismissing writ petitions and noting that rectification cannot be used to overturn assessments procured through non-cooperation. en-us Wed, 05 Jul 2023 08:31:04 +0530 Wed, 05 Jul 2023 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11573 Rejection of a rectification application under the CGST regime is sustained where the assessee failed to cooperate with assessment proceedings after multiple notices seeking category-wise ITC details and reconciliations; the revenue finalised assessment on available materials and the court held that a taxpayer who makes no real attempt to assist cannot fault the revenue, dismissing writ petitions and noting that rectification cannot be used to overturn assessments procured through non-cooperation. Articles Goods and Services Tax - GST Wed, 05 Jul 2023 08:31:04 +0530 https://www.taxtmi.com/article/detailed?id=11573