Impugned order passed without reasons based on Special Audit ...

Order passed sans reasons based on audit report; violates natural justice. Lacks analysis on GST returns vs bank entries mismatch. Contentious issues unaddressed. Remanded.

Case Laws GST

July 29, 2024

Impugned order passed without reasons based on Special Audit Report, violating principles of natural justice. Order lacks analysis on contentious issues regarding mismatch between GST returns and credit entries in bank account, merely confirming demand in show-cause notice. Adjudicating Authority failed to consider contentious issues. Matter remanded for fresh consideration. Petition allowed by way of remand.

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Impugned order passed without reasons based on Special Audit ...

Order passed sans reasons based on audit report; violates natural justice. Lacks analysis on GST returns vs bank entries mismatch. Contentious issues unaddressed. Remanded.

Case Laws GST

July 29, 2024

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