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.
Madras High court - GST DRC - Show Cause Notice - taxpayer - taxscan

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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