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GST proceedings

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CA Abhijeet Saturdekar

Practicing Chartered Accountant

53 Points Posted on 05 August 2022

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.

MANPREET SINGH

23 Points Posted on 05 August 2022

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

CA Mayank A Jain

Chartered Accountant in Practice

855 Points Posted on 05 August 2022

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.