Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]

scrutiny of Returns - Initiating Proceedings - Demand Tax - APGST Act Andhra Pradesh HC - Scrutiny of Returns not Essential - Andhra Pradesh High Court - taxscan

The Andhra Pradesh High Court observed that the Scrutiny of Returns not an essential condition for initiating proceedings to demand tax under Andhra Pradesh Goods and Services Act, 2017 (APGST Act). The petitioner, M/s Devi Traders, was trading in groundnut and was regularly filing return till August, 2019 and when the petitioner suffered huge loss,…

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