Audit by Tax Authorities - petitioner already been subjected to ...

Case Laws GST

May 15, 2023

Audit by Tax Authorities - petitioner already been subjected to the proceedings of adjudication u/s 74 - nothing has been pleaded as may lead this Court to a conclusion that the audit directed is either not permissible or is not warranted, either in view of earlier proceedings suffered by the petitioner under Section 74 of the Act, or otherwise. Plainly facts pleadings to assail the audit (as directed), are missing. - Petition dismissed - HC

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Audit by Tax Authorities - petitioner already been subjected to ...

Case Laws GST

May 15, 2023

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