Seoyon E-Hwa Summit Automotive India Pvt Ltd Vs Deputy Commissioner (ST)
Date: June 5, 2023
Subject Matter
Rejection of the rectification application due to non-compliance of the taxpayer is justified
Summary
The case describes a challenge to an order of assessment passed under the provisions of the Goods and Services Tax Act, 2017, and an order rejecting the rectification application filed under Section 161 of the Act. The petitioner did not cooperate du…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr. V. Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of these Writ Petitions, even at the stage of admission. 2. The challenge is to an order of assessment passed under the provisions of the Goods and Services Tax Act, 2017 (in short ‘Act’) dated…