Goods and Service TaxArticle·30 July 2026
Assessment Remanded
By J the App
Executive Summary
The Andhra Pradesh High Court, by order dated 23 July 2026, quashed an assessment order after holding that the proper officer ought not to have proceeded with the adjudication when informed that the taxpayer was incapacitated due to an accident.
The matter was remanded for fresh adjudication after affording due opportunity.
Domain | Indirect Tax | GST
Background
The petitioner, a registered dealer e...
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