Tax Assessment Order Quashed Due to Lack of Response Opportunity; Case Remanded for Reconsideration.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC....




TaxTMI
TaxTMI