Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]
The adjudication process loses significance unless conducted objectively, devoid of predetermined biases towards the issues at hand, observed the bench.
By Navasree A.M - On May 10, 2024 9:02 pm - 2 mins read
In a recent ruling, the Madras High Court directed the taxpayer to regard the Order as a Show Cause Notice ( SCN ) due to officers’ direct replication of audit observations without adequate adjudication or consideration of the assessee into the SCN and GSTR DRC-07. The bench of Justice Senthilkumar Ramamoorthy observed that the identical…
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