Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
Case-Laws
GST
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity
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