Reasoned assessment order to be passed dealing with all aspects of the matter
Last updated: 13 January 2023
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of 2022 dated March 9, 2022] quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. Held that, all the relevant aspects of the matter were not considered and were not reflected in the orders. Further, directed the Revenue Department to ensure that a reasoned order is passed dealing with each and every submission raised by the assessee.
Citation :
R/Special Civil Application No. 3796 of 2022 dated March 9, 2022
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Bimal Jain
Published in GST
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