Tvl. Diamond Shipping Agencies Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
Date: August 28, 2023
Subject Matter
Assessment order cannot be valid if it is passed without serving proper notice, as mandated by Section 169(1)(b)
Summary
The Madras High Court (Madurai Bench) issued a ruling emphasizing the importance of following proper procedures in GST assessments. The court held that an assessment order cannot be valid if it is passed without serving proper notice, as mandated by…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is filed to quash the impugned order dated 17.08.2022 for the assessment year 2017-2018. 2. The contention of the petitioner is that assessment order is passed by violative the principles of natural justice and consequently direct the respondent to re-do the assessment. The petitioner is having three business verticals of the…