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GST Assessment Set Aside As Officer Ignored Assessee’s Accident: Andhra Pradesh HC
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AdvertisementRajesh Silk Emporium Vs Deputy Assistant Commissioner and Others (Andhra Pradesh High Court) The petitioner, a registered dealer under the GST Act engaged in the business of sale of silk sarees, challenged the assessment order dated 17.05.2025 passed for the period 2024–25.
Following scrutiny of returns, the first respondent issued Form ASMT-10 dated 24.12.2024 regarding discrepancies in returns for April 2024 to November 2024, followed by a show cause notice in Form DRC-01 dated 21.03.2025 under Section 73 of the GST Act, 2017.
The petitioner did not file objections or attend the personal h...