Lawgics – Judgment No. 168

Synopsis: Impugned order based on report from proper officer regarding survey conducted on 24.03.2018, which had not been confirmed or communicated to petitioner for their response was set aside, finding them unsustainable due to the failure to provide the petitioner an opportunity to address the adverse material.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.