Madras High Court Sets Aside GST Assessment Based on General Notices

Hatsun Agro Product Ltd Vs Deputy Commissioner (ST)  (Madras High Court) Madras High Court held that order of assessment based on issuance of general notices calling for particulars is liable to be set aside. Facts- The impugned order is one of assessment dated 17.03.2023, passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. The issue related to the reversal of Input Tax Credit (ITC), which, in the opinion of the Assessing Officer is ineligible and ought not to have been claimed. Prior to the impugned order, which is a culmination of proceedings for assessment under...