M/S.K.R.Estates Builders vs. The Assistant Commissioner(St)(Fac)
Held
The Court set aside the impugned order and directed the respondent to treat the order as a show cause notice. The petitioner was required to deposit 25% of the disputed tax and submit objections with supporting documents.
Facts
The petitioner challenged an assessment order for the year 2017-2018, alleging they were unaware of personal hearing dates due to portal issues. The assessment was based on alleged bill trading and wrongful claim of Input Tax Credit.
Key Issues
Whether the petitioner was denied a reasonable opportunity to present their case due to technical issues with the GST portal and whether the assessment order should be set aside.
Sections Cited
Not specified
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Before: and
The present Writ Petition is filed challenging the order dated 14.12.2023, on the premise that the petitioner was found to have allegedly indulged in bill trading activity t
The judgment continues below.
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