GST Assessment Order Quashed as Validity of GST Time Extension Notifications Pending SC Decision

Korea Marine Transport Co Ltd Vs Sales Tax Officer (Delhi High Court) Assessment Order Against Korea Marine Transport Quashed; Validity of GST Time Extension Notifications Pending Supreme Court Decision NEW DELHI: In proceedings that underscored the importance of tax authorities considering taxpayer responses before issuing final orders, the Delhi High Court has set aside an assessment order against Korea Marine Transport Co Ltd. The court found that the Sales Tax Officer had passed the impugned order without adequately considering the detailed reply submitted by the company to the show cause ...