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GST - Highlights / Catch Notes

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Validity of Conduct of GST officer - Order of Suspension - the ...

Case Laws     GST

April 30, 2022

Validity of Conduct of GST officer - Order of Suspension - the record as was shown by the Driver was at variance with the GST records -levying penalty by rectification of order u/s 161 of GST Act instead of informing the superiors - The writ petition is disposed of finally with the direction that in case the departmental proceeding is not concluded within four weeks from today and there is no allegation of non cooperation of petitioner, the impugned suspension order dated 07.01.2022 will become inoperative/ under abeyance till the inquiry is concluded. - HC

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