HC Set Aside Assessment Order Due to Lack of Reasons and Details of Demand Raised

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 14 June, 2023

Invalid GST Assessment Order

Case Details: Jogesh Kumar Dehury v. Additional CT & GST Officer - [2023] 151 taxmann.com 193 (Orissa)

Judiciary and Counsel Details

    • B.R. Sarangi & M.S. Raman, JJ.
    • A.K. Mohanty, Adv. for the Petitioner.
    • Diganta Dash for the Respondent.

Facts of the Case

In this petition, the assessee had challenged the assessment order passed by the GST authority and contended that no notice was issued prior to passing of assessment order. It was also contended that Assessing Authority initiated proceeding for assessment under Section 63 of GST Act and passed assessment order by treating assessee as unregistered by assigning Temp Id.

High Court Held

The Honorable High Court noted that the assessee’s registration certificate was valid but the Assessing Authority passed assessment order by treating the assessee as unregistered. Moreover, the Authority did not assign any reason and order did not contain details of demand raised.

Therefore, it was held that the impugned order was not sustainable in eye of law since assessee was deprived of availing opportunity of hearing. The Court also directed the department to provide opportunity of hearing and directed the assessee to appear before the Assessing Authority.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied