Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Audit u/s 65 and Rule 101 of the GST - Final Audit Report is quashed due to its violation of the principles of natural justice and statutory provisions, specifically the non-consideration of the petitioner's reply. The Court directs the respondents to reconsider the petitioner's reply to the discrepancy notice and to finalize the audit report accordingly, proceeding further in accordance with the law. - HC
Audit u/s 65 and Rule 101 of the GST - Final Audit Report is quashed due to its violation of the principles of natural justice and statutory provisions, specifically the non-consideration of the petitioner's reply. The Court directs the respondents to reconsider the petitioner's reply to the discrepancy notice and to finalize the audit report accordingly, proceeding further in accordance with the law. - HC
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