Assessing officer is directed to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.
Section 74 of the CGST Act, 2017--- Determination of tax not paid —–- The petitioner prayed for quashing of order dated 15.01.2020 passed under section 74 of the Act, whereby tax, penalty and interest of Rs. 307896/- was calculated for the financial year 2019-20 for the month of June 2019. The petitioner further submitted that it shall be content if a direction is issued to the Assessing Officer to consider and decide the petitioner’s case in the light of the judgment dated 28.10.2021 rendered by this Court titled as Krishi Educational and Health Seva Sansthan Kailash Enclave vs UOI and Ors., whereby the notice and the order was quashed. The Respondents have no objection to the same.
Held that:- The Hon’ble High Court quashed the notice dated 25.01.2020 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.
Assessing officer is directed to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.
Section 74 of the CGST Act, 2017--- Determination of tax not paid —–- The petitioner prayed for quashing of order dated 15.01.2020 passed under section 74 of the Act, whereby tax, penalty and interest of Rs. 307896/- was calculated for the financial year 2019-20 for the month of June 2019. The petitioner further submitted that it shall be content if a direction is issued to the Assessing Officer to consider and decide the petitioner’s case in the light of the judgment dated 28.10.2021 rendered by this Court titled as Krishi Educational and Health Seva Sansthan Kailash Enclave vs UOI and Ors., whereby the notice and the order was quashed. The Respondents have no objection to the same.
Held that:- The Hon’ble High Court quashed the notice dated 25.01.2020 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.