PBL Transport Corporation (P.) Ltd. Vs Assistant Commissioner, State Tax
Date: January 3, 2024
Subject Matter
Taxpayer's reply to the discrepancy notice must be considered while finalizing the findings of the audit
Summary
The petitioner challenged the Final Audit Report dated 22.12.2023 on the grounds of violation of the principles of natural justice. The petitioner had filed a reply to the discrepancy notice, but it was not considered while finalizing the findings of…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and learned Government Pleader for Commercial Tax for the respondents and perused the material on record. 2. The petitioner by means of this writ petition under Article 226 of the Constitution of India is challenging the Final Audit Report dated 22.12.2023 (Ex.P1). 3. The…