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Home Highlights January 2024 Year 2024 This

Audit u/s 65 and Rule 101 of the GST - Final Audit Report is ...


Audit Report Quashed for Ignoring Petitioner's Response; Court Orders Reassessment Under GST Rules.

January 29, 2024

Case Laws     GST     HC

Audit u/s 65 and Rule 101 of the GST - Final Audit Report is quashed due to its violation of the principles of natural justice and statutory provisions, specifically the non-consideration of the petitioner's reply. The Court directs the respondents to reconsider the petitioner's reply to the discrepancy notice and to finalize the audit report accordingly, proceeding further in accordance with the law. - HC

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