https://www.taxtmi.com/caselaws?id=778838 An assessment, demand and appellate order under the GST law could not be sustained where the taxpayer had already filed the return and paid tax, and the only trigger for proceedings was failure to intimate that filing in the prescribed Form DRC-01B. The Court accepted the revenue's admitted position that no further action would have been initiated if the filing had been communicated properly, and held that proceedings continued solely because of that communication lapse lacked foundation. The impugned orders were therefore set aside and the writ petition succeeded. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778838 An assessment, demand and appellate order under the GST law could not be sustained where the taxpayer had already filed the return and paid tax, and the only trigger for proceedings was failure to intimate that filing in the prescribed Form DRC-01B. The Court accepted the revenue's admitted position that no further action would have been initiated if the filing had been communicated properly, and held that proceedings continued solely because of that communication lapse lacked foundation. The impugned orders were therefore set aside and the writ petition succeeded. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778838