DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand ordered

DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand orderedCase-LawsGSTThe HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustai

DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand ordered
Case-Laws
GST
The HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustain a tax demand based solely on alleged suppression in GSTR-1, GSTR-3B and GSTR-9C; the respondents must first adduce cogent evidence of turnover suppression before issuing demand. The Court recognised that disproportionate inward ver

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