Case Law Details
Amba Shakti Udyog Ltd. Vs State of Madhya Pradesh (Madhya Pradesh High Court)
Introduction: The case of Amba Shakti Udyog Ltd. vs. State of Madhya Pradesh revolves around a manufacturer and trader challenging an assessment order issued under Section 74 of the GST Act. This article provides a detailed analysis of the case, emphasizing the significance of timely appeals under Section 107 of the GST Act and the process of condoning delays in such appeals.
Detailed Analysis:
1. Background of the Case: The petitioner, a manufacturer and trader, disputes an assessment order issued by the Assessing Officer under Section 74 of the GST Act. The petitioner raises concerns about the procedure followed and the tax liability imposed. Key submissions by the petitioner include:
(A) Non-receipt of necessary attachments despite a show-cause notice. (B) Alleged inadequate consideration of facts by the Assessing Officer. (C) Non-consideration of the petitioner’s submitted reply.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
