Case Law Details
OPC Assets Solutions Pvt. Ltd Vs State of Tripura (Tripura High Court)
HC held that GST Assessment order passed without issuing SCN for the period of Assessment is invalid & criticized Assessing Officer for half-baked, incomplete and internet acquired knowledge and for not following principle of natural justice.
GST Assessment order passed without issuing SCN for the period of Assessment is invalid
First and foremost the Superintendent of Taxes has passed five separate orders for different tax periods starting with 2017-18 to 2020-21 raising tax demands with penalty. We have noticed that he had issued show-cause notice for assessment and penalty on 10.03.2021 only for the assessment period 2018-19. Without any further show-cause notice he could not have assessed the petitioner for remaining years and imposed penalties. His stand that once notice is issued for a particular tax period, no notice is necessary for other tax periods stems from utter ignorance of law. This fundamental breach is sufficient to vitiate the orders of assessment barring one for the period in relation to the year 2018-19.
HC criticized Assessing Officer for half-baked, incomplete and internet acquired knowledge and for not following principle of natural justice
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