The second edition of the Handbook on GST Department Audit seeks to provide professionals with a comprehensive guide that they can employ.

Mere non-reflection of income in ST-3 returns, without establishing taxability, cannot be equated with deliberate suppression’ stated the appellate tribunal.

Rule 86A(3) leaves no scope for continuing the restriction beyond one year. As the statutory period had long elapsed, the Court directed the GST authorities to withdraw the blocking of the petitioner’s electronic credit ledger.