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Fresh SCN After Remand Impermissible Under Section 74: Telangana HC
Case Law Details
- Case Name
- B.K. Steels Vs Assistant Commissioner (State Tax) (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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B.K. Steels Vs Assistant Commissioner (State Tax) (Telangana High Court)
The writ petition concerned assessment proceedings for Financial Year 2022–23 under Section 74 of the Goods and Services Tax Act, 2017. The dispute arose after an earlier common order of the Telangana High Court dated 25.07.2024 in W.P. Nos. 18654 and 18766 of 2024 had set aside the assessment order dated 30.05.2024 on the ground that the petitioner had not been granted the personal hearing required under Section 75(4) of the Act.
In the earlier order, the High Court restored the matter to the Assessing...
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