Validity of order of assessment - GST DRC-07 order - The ...
GST
June 28, 2023
Validity of order of assessment - GST DRC-07 order - The annexures filed along with DRC 01A reveal the identity of the allegedly non-existent suppliers as M/s.Baby Suba Company as well as the details of transactions inter se and thus, the petitioner is well aware of the specifics of the proposal and is conscious of the fact that the show-cause notice relates to, and is in continuation of the earlier proceedings. The procedure adopted aligns with the statutory scheme of the Act as well. - There are no legal infirmity in the procedure followed by the assessing authority in passing the impugned order - The petitioner / assessee directed to cooperate the assessment proceedings - HC
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