Tokyo Zairyo (India) Private Limited Vs Assistant Commissioner
Date: April 1, 2024
Subject Matter
Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer
Summary
The case revolves around a challenge against an assessment order dated 29.12.2023, where the petitioner's reply was disregarded following an audit under applicable GST enactments. The petitioner challenged the order on the grounds of their disreg…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 29.12.2023 is challenged on the ground that the petitioner’s reply was disregarded. Pursuant to an audit under Section 65 of applicable GST enactments, a show cause notice was issued to the petitioner on 30.09.2023. The petitioner replied to the audit report on 28.11.2023. The impugned order was issued thereafter…