Assessment Order issued without taking into consideration reply filed by the Assessee is not valid


Last updated: 27 March 2024

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Emco Cables Pvt. Ltd. v. Union of India [W.P. 1622 of 2024 dated February 27, 2024] disposed of the writ petition, thereby holding that, the reply filed by the Assessee should be taken into consideration at the time of passing the Assessment Order and in case where proper reply/explanation has not been filed and when further details are required, the Revenue Department is obliged to seek the relevant documents/details. 

Citation :
W.P. 1622 of 2024 dated February 27, 2024

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Bimal Jain
Published in GST
Views : 155

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