Delhi HC Stops CGST Action as Audit Report Finalized Before Petitioner’s Reply

Dhruv Medicos Pvt Ltd Vs Deputy Commissiner (Delhi High Court) The Delhi High Court has intervened in a case involving Dhruv Medicos Pvt. Ltd. and the Deputy Commissioner of GST, highlighting a crucial interpretation of Rule 101(4) of the Central Goods and Service Tax Rules, 2017 (CGST Rules). The court emphasized that a GST audit cannot be finalized without due consideration of the taxpayer’s reply, even if the initial communication of discrepancies and the filing of a reply are framed as optional. Dhruv Medicos Pvt. Ltd., a pharmaceutical distributor, underwent an onsite audit from Ma...