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Validity of GST assessment order raising demand of tax with interest - Procedure for scrutiny of GST returns u/s 61 read with rule 99 not followed - The High Court observed that, it is evident that principles of natural justice were followed before issuing the impugned order. In the impugned order, eight alleged defects in the return filed by the petitioner were examined. In respect of each alleged effect, the reply of the assessee was considered and findings were recorded. - The court, while acknowledging the availability of an appellate remedy, dismisses the writ petition.
Validity of GST assessment order raising demand of tax with interest - Procedure for scrutiny of GST returns u/s 61 read with rule 99 not followed - The High Court observed that, it is evident that principles of natural justice were followed before issuing the impugned order. In the impugned order, eight alleged defects in the return filed by the petitioner were examined. In respect of each alleged effect, the reply of the assessee was considered and findings were recorded. - The court, while acknowledging the availability of an appellate remedy, dismisses the writ petition.
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