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HC remanded matter as AO imposed tax liability though services were taxable on RCM basis
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SUNRISE FREIGHT MOVERS PVT. LTD. V/s STATE TAX OFFICER, decided on 18-3-2024
👉 Issue:-
✔️ Is it valid if Assessment Order was passed by non application of mind?
👉 The Hon’ble High Court Judgement:-
✔️ Where Assessing officer, in impugned assessment order noticed that all India balance sheet of assessee GTA disclosed other income of Rs. 20,05,359 and than tax liability with interest and penalty was imposed in respect of turnover taxable entirely on RCM basis, impugned assessment order vitiated by non application of mind and was to be quashed
Section 73 of CGST Act, 2017
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