Orissa HC quashes GST assessment order for non-application of mind

Alom Extrusions Ltd. Vs Chief Commissioner of CT and GST (Orissa High Court) The Orissa High Court, in Alom Extrusions Ltd. vs. Chief Commissioner of CT and GST, set aside a GST summary assessment order dated December 31, 2023. The order, issued at 23:32 hours on the last day of the extended time limit, was challenged on grounds of non-application of mind and procedural impropriety. The petitioner argued that the adjudication was based solely on an audit report without proper consideration of their reply, submitted on October 27, 2023. The order dismissed the reply as unsupported by sufficient...