Assessing Officer must consider relevant aspects before passing order under GST

Global Calcium Private Limited Vs Assistant Commissioner (ST) (Madras High Court) Introduction: In a recent judgment, the Hon’ble Madras High Court, in the case of Global Calcium (P.) Ltd. v. Assistant Commissioner, highlighted the necessity for Assessing Officers to thoroughly consider relevant aspects before issuing orders. The court remanded the case back to the Assessing Officer, setting a precedent for meticulous assessments. Madras High Court held that the Assessing Officer must consider the relevant aspects before passing any order. Therefore, the case was remanded back to the As...