https://www.taxtmi.com/caselaws?id=756601 Challenge to GST circulars failed because departmental officers were not barred from inspecting business premises or recording statements, and the circulars were treated as consistent with the GST procedural framework. The Court also held that, since the taxpayer had not replied to the notices, one further opportunity could be given in the interests of justice. The assessment orders were quashed, the matter was restored to the notice stage, and the taxpayer was required to file separate replies for each assessment year and deposit 10% of the disputed tax within the stipulated time. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756601 Challenge to GST circulars failed because departmental officers were not barred from inspecting business premises or recording statements, and the circulars were treated as consistent with the GST procedural framework. The Court also held that, since the taxpayer had not replied to the notices, one further opportunity could be given in the interests of justice. The assessment orders were quashed, the matter was restored to the notice stage, and the taxpayer was required to file separate replies for each assessment year and deposit 10% of the disputed tax within the stipulated time. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756601