GST Assessment Quashed as No section 46 Notice was issued Before Order

Advertisement Xestion Advisor Private Limited Vs Additional Commissioner Grade II and Another (Allahabad High Court) Allahabad High Court has invalidated a Goods and Services Tax (GST) assessment order and a subsequent appellate order, citing a critical procedural flaw: the failure to issue a mandatory notice under Section 46 of the GST Act before proceeding with a best judgment assessment under Section 62. The ruling, in the case of M/s Xestion Advisor Private Limited versus Additional Commissioner Grade II and Another, underscores the necessity of adhering to prescribed statutory procedur...