Detailed analysis on New Rule 88D of CGST Rules,2017-Notification No.38/2023-CT Dated 4th August, 2023

The Hon’ble Gujarat High Court in VipulchandraPursottamdas Mahant Prop of Vaibhavi Construction v. Assistant Commissioner of State Tax directed the assessee to co-operate with the inquiry initiated by the DGGI and further directed Assistant Commissioner of State Tax and State Tax Officer 2 to provide all relevant documents to the DGGI Officer for further investigation.