Tag Archives: Assistant Commissioner Central Tax

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed

By | August 12, 2026

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Issue Whether a tax assessment order and summary demand issued under Section 74 of the CGST Act can be sustained when finalized solely by applying… Read More »