HC quashes Final GST Audit report as reply of Taxpayer was not considered

PBL Transport Corporation (P.) Ltd. Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) Introduction: The Andhra Pradesh High Court recently issued a judgment in the case of PBL Transport Corporation (P.) Ltd. vs Assistant Commissioner (ST). The petitioner challenges the Final Audit Report dated 22.12.2023, alleging a violation of natural justice. This article provides an overview of the case, highlighting key arguments and legal principles. Detailed Analysis: The core contention revolves around the petitioner’s claim that they submitted a reply on 19.12.2023 to a discrepancy noti...