GST Update
Desk of CA. Praveen Sharma – 974 Series (CAPS)
Uttarakhand High Court in the case of Bajaj Auto Limited
The Court heard both sides in a case involving demand of extra tax after audit. The taxpayer argued that their reply was not properly considered and the matter should be reviewed again.
However, the Court found that the authority had already examined the issue and passed the order after proper analysis.
The Court also said that the taxpayer has the option to file an appeal and cannot skip this process just to avoid pre-deposit.
Accordingly, the petition was disposed and liberty was given to file an appeal.
LINK:CA. Praveen Sharma on Linkedin
Regards
CAPS
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