https://www.taxtmi.com/caselaws?id=784188 The dominant issue was whether GST assessment orders under s.74 could be sustained when liability was founded substantially on turnover declared on the income-tax portal despite a large disparity with bank receipts, warranting verification. The HC held that, given the significant mismatch between bank receipts and the reported turnover, the taxpayer's records required forensic examination to ascertain the actual turnover and whether tax liability could be fastened solely on the income-tax declaration; the department had already directed an audit team to conduct such examination. Consequently, since the impugned orders had superseded earlier orders, the HC set aside the impugned assessment orders and remitted the matter to the proper officer to pass fresh orders on merits subject to imposed conditions, disposing of the petitions. en-us Wed, 03 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784188 The dominant issue was whether GST assessment orders under s.74 could be sustained when liability was founded substantially on turnover declared on the income-tax portal despite a large disparity with bank receipts, warranting verification. The HC held that, given the significant mismatch between bank receipts and the reported turnover, the taxpayer's records required forensic examination to ascertain the actual turnover and whether tax liability could be fastened solely on the income-tax declaration; the department had already directed an audit team to conduct such examination. Consequently, since the impugned orders had superseded earlier orders, the HC set aside the impugned assessment orders and remitted the matter to the proper officer to pass fresh orders on merits subject to imposed conditions, disposing of the petitions. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784188