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Sri Ganapathi Pandi Industries vs Assistant Commissioner (State Tax)

Date of Order: October 17, 2024
Subject: Validity of GST assessment orders passed without proper jurisdiction
Description:

The petitioner challenged assessment orders passed under the State GST Act on the ground of lack of jurisdiction and violation of principles of natural justice. The factual background showed that common issues were involved in a large batch of writ petitions.

The Court held that assessments passed without adherence to statutory procedure and without granting proper opportunity are unsustainable. The impugned orders were set aside with liberty to the authorities to proceed afresh in accordance with law.

 

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