Aristo Telemedia Pvt Ltd Vs Assistant Commissioner (ST)

Date: April 3, 2024

Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
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Subject Matter

Assessed tax liability cannot exceed SCN amount

AssessmentAdjudication

Summary

The case involves Aristo Telemedia Pvt Ltd challenging a GST assessment order issued by the Assistant Commissioner. The assessment order substantially exceeded the initial demand specified in the show cause notice, and the petitioner raised objection…

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 30.12.2023 is the subject of challenge in this writ petition. 2. The petitioner received a show cause notice dated 30.05.2023 in relation to a demand for a sum of Rs.39,34,549/- towards tax and reversal of input tax credit. The said show cause notice was replied to on 12.08.2023. Eventually, the impugned order dated 30.…

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