Scrutiny of GST Return - Validity of notices calling for ...

GST Notices Invalidated Due to Lack of Proper Authorization; New Notices May Be Issued u/r 99 and Section 61.

May 4, 2023

Case Laws GST HC

Scrutiny of GST Return - Validity of notices calling for explanation of the petitioner with regard to the discrepancies found in respect of the returns - the two impugned notices suffer the vice of lack of authorization by the Proper Officer i.e., Chief Commissioner. Therefore, the impugned notices are liable to be set aside. However, that will not preclude the Chief Commissioner or the officer authorized by him to issue fresh notices under Rule 99 of the APGST Rules r/w Section 61 of the APGST Act. - HC

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Scrutiny of GST Return - Validity of notices calling for ...

GST Notices Invalidated Due to Lack of Proper Authorization; New Notices May Be Issued u/r 99 and Section 61.

May 4, 2023

Case Laws GST HC

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