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GST Assessment
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GST Assessment
Case Laws
GST assessment orders set aside as service of notice only through portal held insufficient without compliance of personal, postal, or e-mail modes under Section...
Kirti Gupta
-
13th October 2025
0
Case Laws
Assessment order quashed as it went beyond show cause notice and ignored taxpayer’s objections
Kirti Gupta
-
13th October 2025
0
Case Laws
GST assessment order set aside as it travelled beyond the Show Cause Notice, violating Section 75(7) and principles of natural justice
Kirti Gupta
-
13th October 2025
0
Case Laws
Assessment order set aside as notices were only uploaded in GST portal under ‘additional notices’ tab, denying the taxpayer fair opportunity to respond
Kirti Gupta
-
13th October 2025
0
Case Laws
GST assessment order deemed withdrawn as return filed within extended period under Section 62(2) of the TNGST Act
Kirti Gupta
-
12th October 2025
0
Case Laws
Delay beyond 60 days in filing GST returns condonable if justified—Section 62(2) held directory and not mandatory
Kirti Gupta
-
12th October 2025
0
Case Laws
GST assessment and bank attachment quashed as order passed without personal hearing was held violative of natural justice
Kirti Gupta
-
11th October 2025
0
Case Laws
GST assessment remanded as the order was passed without considering dealer’s replies and without granting personal hearing
Kirti Gupta
-
11th October 2025
0
Case Laws
GST demand treated as issued under Section 73 instead of Section 74, enabling eligibility under Amnesty Scheme where no fraud or suppression was alleged
Kirti Gupta
-
11th October 2025
0
Case Laws
GST assessment order quashed as notices uploaded under ‘Additional Notices/Orders’ tab were held not to constitute valid service under Section 169
Kirti Gupta
-
11th October 2025
0
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