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HC quashed assessment order as assessee wasn’t expected to monitor GST portal after cancellation of registration
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SHOWKATH HUSSAIN MOHAMED ISMAILE V/s DEPUTY STATE TAX OFFICER, decided on 27-3-2024
👉 Issue:-
✔️ Could Assessment Order quashed on the basis of GST Portal not monitored due to cancellation of GST registration?
👉 The Hon’ble High Court Judgement:-
✔️ Where registration of petitioner was cancelled and subsequently impugned assessment order was issued after issuing show cause notice to assessee on portal, assessee could not be expected to monitor GST portal in same manner as a registered person for receiving notices, thus impugned order was to be quashed and subject to assessee remitting 10 percent of disputed tax demand, fresh order was to be passed
Section 62 of Central Goods and Services Tax Act, 2017
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