A nationwide short-term rental company is suing the state over a tax audit that found the company owed about $18.7 million in unpaid use taxes.
The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the ...
The key takeaway is that adjudication by the same officer who conducted the audit violates natural justice and is barred by CBIC’s mandatory separation of ...