It was evident that the assessment order under section 62 of the GST Act suffers from serious lacuna due to non-issuance of notice under section 46 of the GST Act.
The Allahabad High Court quashed the Goods and Service Tax (GST) assessment order passed without issuance of notice under section 46 of the GST Act, 2017. Xestion Advisor Private Limited, the petitioner is a Company incorporated under the Companies Act, 1956 and engaged in the business of providing management consultancy services. On 21.09.2020, the respondent…
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