Xestion Advisor Private Limited Vs Additional Commissioner Grade II and Another
Date: April 8, 2025
Subject Matter
Assessment order cannot be passed before a notice for non-filing (under Section 46) is issued
Summary
The petitioner, a company providing management consultancy services, filed a writ petition challenging two orders: one dated September 21, 2020, assessing tax under Section 62 of the GST Act for non-filing of returns, and another dated June 12, 2024,…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Harsh Vardhan Gupta, learned counsel for the petitioner and learned ACSC for the State – respondents. 2. The instant writ petition has been filed against the impugned order dated 21.09.2020 passed by the respondent no. 2 as well as the impugned order dated 12.06.2024 passed by the respondent no. 1. 3. Learned counsel…