Telangana HC Sets Aside GST Assessment Over Multiple SCNs for Same Period

Badarla Platinum Enterprises LLP Vs Assistant Commissioner of State Tax (Telangana High Court) Telangana High Court Sets Aside GST Assessment Due to Multiple Show Cause Notices for Same Tax Period  The Telangana High Court held that where multiple show cause notices are issued for the same tax period without adjudicating the earlier notice, the assessing authority must first rectify the procedural irregularity under Section 161 of the GST Act. The Court set aside the ex parte assessment order and remanded the matter for fresh adjudication after granting the taxpayer an opportunity to file a r...