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GST - Highlights / Catch Notes

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Validity of objection raised in GST audit report - The ...

Case Laws     GST

August 17, 2023

Validity of objection raised in GST audit report - The petitioner has not come against any order passed by the authority concerned. In any case, if the petitioner shall have any grievance with regard to the audit report and the subsequent order in connection with notice under Annexure-5, then he may raise the objection before the assessing authority. The petitioner shall get a chance to have its say in the assessment proceeding. - Petition dismissed as pre-mature - HC

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