The Hon’ble High Court of Gujarat vide its order dated 9th March 2022 in the matter of M.P. Commodities Pvt. Ltd. Vs. State of Gujarat in R/SPECIAL CIVIL APPLICATION NO. 3796 OF 2022 quash the assessment orders being Non speaking, as passed without mentioning the relevant facts and aspects of the matter.
The petitioner preferred the Writ before the Hon’ble Court praying for quashing and setting aside Orders in Form GST-DRC-07 dated 18.12.2021 and 27.12.2021 passed by the Assistant Commissioner of State Tax. Division-3 and to decide the matter in accordance with law after considering the documents and other evidence submitted by the Petitioner. Further it was also prayed to set aside the two Show Cause Notices both dated 21.10.2019, in Form GST DRC-01 and staying any coercive measures of recovery against the petitioner pursuant to the impugned assessment orders.
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