Radiant Cash Management Services Ltd Vs Asst Commr(ST)
Date: March 25, 2024
Subject Matter
Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in a fresh assessment order is unsustainable
Summary
The case involves a petitioner who received a notice in Form ASMT-10 alleging discrepancies in returns filed under the GST Act for the assessment year 2017-2018. The petitioner replied to the notice, and subsequently, an order in Form ASMT-12 was iss…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 29.12.2023 is the subject of challenge in this writ petition. 2. The petitioner is engaged inter alia in the cash logistics business and is a registered person under applicable GST enactments. In relation to assessment year 2017-2018, the petitioner received a notice in Form ASMT-10 alleging discrepancies in retur…