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Tag: assessment order

ArticleGST Article

Audit Officer Cannot pass Assessment Order

byCA Bimal Jain22/05/202622/05/2026

The Hon’ble Karnataka High Court in M/s. Sumukha Ventures v. Joint Commissioner of Commercial Taxes (Admn.) [W.P. No. 7772 of 2026 dated April 24, 2026] set aside the Order-in-Original passed by the Deputy Commissioner of Commercial Taxes (Audit) and remanded the matter back, holding that the issue ..

ArticleGST Article

GST DAILY – 379 : Summary order passed without passing any detailed order is liable to be quashed: HC

byCA Pradeep Modi24/09/202524/09/2025

THE HON’BLE GUJRAT HIGH COURT IN THE CASE OF Bhikshu Metals Pvt. Ltd. V/s State of Gujarat, decided on 23-9-2024

ArticleGST Article

GST DAILY – 373 : Summary order issued without detailed assessment order is void ab initio and liable to be set aside: HC

byCA Pradeep Modi24/09/202524/09/2025

THE HON’BLE GUJRAT HIGH COURT IN THE CASE OFKisanMouldings Ltd. V/s Union of India,decided on 28-8-2024

GST ArticleHigh Court

Assessment Order issued without taking into consideration reply filed by the Assessee is not valid

byCA Bimal Jain26/03/202426/03/2024

The Hon’ble Delhi High Court in the case of Emco Cables Pvt. Ltd. v. Union of India [W.P. 1622 of…

GST ArticleHigh Court

Assessment Order not sustainable when vague in nature

byCA Bimal Jain23/03/202423/03/2024

The Hon’ble Madras High Court in the case of Rainbow Stones (P.) Ltd. allowed the writ petition, thereby setting aside the Assessment Order on the ground that the order is vague in nature and devoid of proper reasoning.

GST ArticleHigh Court

Assessment Order not valid when essential details not mentioned in Show Cause Notice for personal hearing

byCA Bimal Jain06/02/202406/02/2024

The Hon’ble Calcutta High Court in the case of Goutam Bhowmik v. State of West Bengal [MAT 205 of 2023…

GST ArticleHigh Court

Assessment Order is void when the Notice is not served by the GST Department

byCA Bimal Jain27/10/202327/10/2023

The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant…

GST ArticleHigh Court

Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice

byCA Bimal Jain09/03/202309/03/2023

The Hon’ble Madras High Court in M/s. Novateur Electrical & Digital Systems Pvt. Ltd v. the Assistant Commissioner (ST) and…

GST ArticleHigh Court

Reasoned assessment order to be passed dealing with all aspects of the matter

byCA Bimal Jain12/01/202312/01/2023

The Hon’ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of…

GST ArticleHigh Court

Opportunity of hearing to be provided to the assessee in case of variation indemand order

byCA Bimal Jain05/01/202305/01/2023

The Hon’ble High Court of Gujarat in Map Refoils India Limited v. National E—assessment Centre, Delhi [R/Special Civil Application No.…

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