GST DAILY – 248

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HC remanded matter as assessee wasn’t provided opportunity to submit relevant documents in support of his reply

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF BAJRANG CLOTHING V/s STATE TAX OFFICER (FAC), decided on 16-4-2024

 👉 Issue:-

✔️ Can an assesseeget  an opportunity to submit relevant documents in support of his reply?

👉 The Hon’ble High Court Judgement:-

✔️ Where an audit was conducted and an audit report was issued and thereafter impugned assessment order was passed, petitioner was to be provided an opportunity to submit relevant documents

Section 62 of Central Goods and Services Tax Act, 2017/Article 226 of Constitution of India