Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach
Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach Issue Whether the GST audit was time-barred under Section 65(4) of the CGST/KGST Act, and whether a Show Cause Notice issued prior to considering the petitioner’s reply to audit discrepancies violates Rule 101 and natural justice principles. Facts Notice… Read More »