Defects not Cured due to Availability of Records in Custody of Central GST Authority: Madras HC quashes Assessment Order [Read Order]

The Madras HC quashed an assessment order as the defects not cured due to availability of records in custody of the Central GST Authority
By Kalyani B. Nair - On February 3, 2024 8:50 am - 2 mins read
Madras High Court - Madras HC - GST Authority - GST - CGST - Central GST Authority - Taxscan

The Madras High Court quashed an assessment order as the defects not cured due to availability of records in custody of the Central GST Authority. The petitioner assailed the assessment order in respect of financial years 2019-20, 2020-21 and 2021-22, respectively. The petitioner stated that he is a registered person under applicable GST laws. Pursuant…

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