AdvertisementRaj Machine Tools Vs Assistant Commissioner (st) (fac) (Madras High Court) The petitioner challenged two assessment orders relating to the same assessment period on multiple grounds. The principal contention was that the orders violated Section 73(2) of the applicable GST enactments, which, according to the petitioner, mandated a minimum interval of three months between the issuance of the show cause notice and the assessment order. Reliance was placed on the Bombay High Court’s decision in AM Market Places Private Limited v. The Union of India, particularly paragraphs 4 and 5 of that ju...