Assessment Order Passed by Officer Outside Specified Table Is Prima Facie Void for Lack of Jurisdiction
Assessment Order Passed by Officer Outside Specified Table Is Prima Facie Void for Lack of Jurisdiction Issue Whether an assessment and penalty order passed pursuant to a Show Cause Notice (SCN) issued by the Directorate General of GST Intelligence (DGGI) by an officer not listed in Table 5 of Notification No. 2/2022-Central Tax is prima… Read More »