https://www.taxtmi.com/caselaws?id=760913 An assessment under GST was set aside because the assessing officer did not deal with the taxpayer's exemption claim before confirming tax liability. The record showed reliance on an exemption notification and a reply to the show cause notice, but the supporting documents needed to verify the exempt nature of the services were not properly placed before the officer. The High Court therefore interfered on that limited ground and remanded the matter for fresh adjudication, subject to deposit of 10% of the disputed demand and production of additional documents. The taxpayer is to receive a fresh assessment after reasonable opportunity, including a personal hearing. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760913 An assessment under GST was set aside because the assessing officer did not deal with the taxpayer's exemption claim before confirming tax liability. The record showed reliance on an exemption notification and a reply to the show cause notice, but the supporting documents needed to verify the exempt nature of the services were not properly placed before the officer. The High Court therefore interfered on that limited ground and remanded the matter for fresh adjudication, subject to deposit of 10% of the disputed demand and production of additional documents. The taxpayer is to receive a fresh assessment after reasonable opportunity, including a personal hearing. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760913