2023 (6) TMI 636

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....CGST<br>GST<br>2023 (6) TMI 636 - GAUHATI HIGH COURT - TMI<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 9-6-2023<br>WP(C)/2685/2023 - -<br>GST<br>HONOURABLE MR. JUSTICE MANISH CHOUDHURY FOR THE PETITIONER : MR. O P BHATI FOR THE RESPONDENT : DY.S.G.I. ORDER Heard Mr. O.P. Bhati, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, G....

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....he Commissioner, has to form an opinion that the value has not been correctly declared or the credit availed is not within the normal limits. In order to reach such an opinion, there are two aspects which are to be considered as condition precedent, firstly, the nature and complexity of the acts; and secondly, the interest of revenue. It is his submission that the two condition precedents are foun....

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....nt no. 4. 4. It is submitted by Mr. Keyal, learned Standing Counsel, GST, on instruction, that the Chartered Accountant firm who has been entrusted to conduct the Special Audit, has not yet proceeded with the Special Audit. 5. Issue notice, returnable in 3 [three] weeks. 6. As Mr. Keyal has appeared and accepted notices on behalf of all the respondents, no formal notices need to be issued....