Audit Report not valid when reply filed by Assessee is not taken into consideration
Last updated: 16 February 2024
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in the case of PBL Transport Corporation (P) (Ltd.) v. Assistant Commissioner (ST) [Writ Petition No. 33477 of 2023 dated January 04, 2024] allowed the writ petition and held that the Audit Report is not valid when reply to Discrepancy Notice is not taken into consideration, leading to violation of principles of natural justice.
Citation :
Writ Petition No. 33477 of 2023 dated January 04, 2024
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Bimal Jain
Published in Audit
Views : 146
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