TGST Act, 2017 – Demands being raised – Proper opportunity not being afforded – Adverse remarks passed by Hon’ble High Court - Circular instructions being issued – Proper procedure to be followed

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..... . 10-06-2021 Sub:- TGST Act, 2017 - Demands being raised - Proper opportunity not being afforded - Adverse remarks passed by Hon'ble High Court - Circular instructions being issued - Proper procedure to be followed - Regarding. Ref:- 1. W.P. No. 7826 of 2021 in the Hon'ble High Court of State of Telangana, dated 31st March, 2021.          2. CBIC SOP Circular No. 129/48 .....

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..... he Hon'ble High Court has been passing adverse remarks for not affording a reasonable opportunity to the tax payer for presenting his case. Therefore, it is once again re-iterated that reasonable opportunities for hearing the plea of the tax payer have to be provided and the procedure prescribed should not be deviated. The above instructions shall be strictly adhered to and any deviation in the m .....

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