GST Assessment order invalid if sufficient opportunity was not granted to petitioner

Tvl. J.F. International Vs The Commissioner of Commercial Taxes (Madras High Court)

In the instant case, the objections raised by the petitioner through their various replies, in which they have reiterated that they are ready and willing to produce books of accounts, were not considered in the impugned assessment order. But the impugned assessment order only based on the alleged deposition made by the petitioner before the Inspecting Officials that they are not maintaining books of accounts without any independent assessment

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