Jharkhand HC Quashes GST Order for failure to issue Section 46 notice  

Vinman Constructions Limited Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court has set aside an assessment order and the subsequent appellate order concerning M/s Vinman Constructions Limited, highlighting significant procedural lapses by the tax authorities, including the apparent failure to issue a mandatory notice before conducting a best judgment assessment. The case revolved around the Goods and Services Tax liability of Vinman Constructions for the period spanning December 2017 to March 2018. According to the company, which registered under the GST Act in December 2017, n...