GST proceedings

Hi

Can the GST Departmental officers visit any Hotel / Restaurant randomly and ask for its books of accounts without issuing the notice, reasons for enquiry and giving the Restaurant owner adequate hearing.

Need reference of any GST expert practitioners based in Mumbai Suburbs and practicing in the field of Hotels / Restaurant & Bars. 

Replies (2)
Quick Summary
This discussion addresses whether GST officers can conduct unannounced visits to hotels and restaurants to inspect accounts. The consensus is that officers must issue a notice, state reasons for enquiry, and provide the owner with an opportunity to be heard, adhering to natural justice principles. Advice is sought for GST expert practitioners in Mumbai suburbs specialising in the hospitality sector.

Fudu office r hai
books of account can check income tax office

No, GST Departmental officers cannot just visit any Hotel / Restaurant randomly and ask for its books of accounts without issuing the notice for conducting an audit or recording reasons for such enquiry.

Further, opportunity of being heard and natural justice is the right of every assessee.
I think the office of Hiregange and Associates in Mumbai could help you in providing you guidance.

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