https://www.taxtmi.com/highlights?id=75083 Validity of assessment order and attachment notice - no allegations of fraud, wilful-misstatement or suppression of facts - The High Court held that, on examining the impugned assessment order and the show cause notice which preceded it, however, it is noticeable that the impugned order is unreasoned. It is also noticeable that the ingredients of Section 74 are not satisfied. For these reasons, the orders impugned herein warrant interference, albeit by putting the petitioner on terms. - Matter restored back subject to the condition of deposit of 10% of disputed tax. en-us Wed, 21 Feb 2024 07:12:37 +0530 Wed, 21 Feb 2024 07:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75083 Validity of assessment order and attachment notice - no allegations of fraud, wilful-misstatement or suppression of facts - The High Court held that, on examining the impugned assessment order and the show cause notice which preceded it, however, it is noticeable that the impugned order is unreasoned. It is also noticeable that the ingredients of Section 74 are not satisfied. For these reasons, the orders impugned herein warrant interference, albeit by putting the petitioner on terms. - Matter restored back subject to the condition of deposit of 10% of disputed tax. Highlights GST Wed, 21 Feb 2024 07:12:37 +0530 https://www.taxtmi.com/highlights?id=75083