Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Issue Whether an assessment order confirming a tax demand based on return discrepancies and Input Tax Credit (ITC) reversal can be sustained when no prior notice in Form GST ASMT-10 was… Read More »
Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Issue Whether an assessment order confirming tax demand and input tax credit reversal based on return discrepancies is valid when no notice in Form GST ASMT-10 was… Read More »
GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation explanations. explanations. Issue Whether the tax authority is legally justified in rejecting an application for the revocation of a cancelled GST registration solely by issuing a non-speaking… Read More »