Assessee's reply to pre-notice communication not mandatory; dismissing writ plea against pending GST proceedings.
Case-Laws
GST
Non-consideration of reply given pursuant to GST DRC-01A notice violates principles of natural justice. Rule 142(1A) merely allows proper officer discretion to issue communication, not adjudicate submissions. Right of assessee arises only after show cause notice u/r 142(1)(a) with hearing opportunity. Affording hearing at different stages not contemplated by le
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =