https://www.taxtmi.com/caselaws?id=451114 The HC quashed the assessment order dated 23.12.2023 due to non-application of mind by the assessing officer, who erroneously calculated tax based on all-India turnover versus declared turnover. However, recognizing the petitioner's failure to respond to the show cause notice, the court imposed conditions for remand. The petitioner must remit 5% of the disputed tax demand and file a reply within two weeks. Upon compliance, the assessing officer must provide reasonable opportunity including personal hearing and issue fresh assessment order within two months. The writ petition was disposed of with these conditions, no costs awarded. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 25 Jun 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451114 The HC quashed the assessment order dated 23.12.2023 due to non-application of mind by the assessing officer, who erroneously calculated tax based on all-India turnover versus declared turnover. However, recognizing the petitioner's failure to respond to the show cause notice, the court imposed conditions for remand. The petitioner must remit 5% of the disputed tax demand and file a reply within two weeks. Upon compliance, the assessing officer must provide reasonable opportunity including personal hearing and issue fresh assessment order within two months. The writ petition was disposed of with these conditions, no costs awarded. Case-Laws GST Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451114