https://www.taxtmi.com/caselaws?id=773664 The HC set aside a GST assessment order and remanded the matter for fresh consideration. The tax authorities failed to properly consider the petitioner's objections regarding SEZ supplies without proper endorsements, classification of services under SAC code 9963, and reliance on Trial Balances that may have included inter-state supplies. The Court found the authorities wrongly invoked penal provisions under Sections 74, 122(2), and 125 of CGST Act without establishing fraud or willful suppression. The assessment was quashed due to procedural lapses and inadequate consideration of evidence, with directions for re-appreciation of grounds and proper verification of documents. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773664 The HC set aside a GST assessment order and remanded the matter for fresh consideration. The tax authorities failed to properly consider the petitioner's objections regarding SEZ supplies without proper endorsements, classification of services under SAC code 9963, and reliance on Trial Balances that may have included inter-state supplies. The Court found the authorities wrongly invoked penal provisions under Sections 74, 122(2), and 125 of CGST Act without establishing fraud or willful suppression. The assessment was quashed due to procedural lapses and inadequate consideration of evidence, with directions for re-appreciation of grounds and proper verification of documents. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773664