https://www.taxtmi.com/caselaws?id=763818 An assessment order under Section 73 of the CGST Act was unsustainable because the Proper Officer had not independently determined tax under Section 73(9) and instead treated the demand as confirmed subject to communication from another State GST department. The High Court held that the Telangana Proper Officer, as an independent statutory authority, could not defer statutory determination in that manner. The order was set aside and the matter remanded to the Proper Officer for fresh adjudication, with all contentions kept open. en-us Tue, 17 Dec 2024 00:00:00 +0530 Sat, 28 Dec 2024 08:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763818 An assessment order under Section 73 of the CGST Act was unsustainable because the Proper Officer had not independently determined tax under Section 73(9) and instead treated the demand as confirmed subject to communication from another State GST department. The High Court held that the Telangana Proper Officer, as an independent statutory authority, could not defer statutory determination in that manner. The order was set aside and the matter remanded to the Proper Officer for fresh adjudication, with all contentions kept open. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763818