GST Audit Findings Replicated in order: HC Directs Proper Adjudication

S.P.P. Silks Vs State Tax Officer (Madras High Court)

In the case of S.P.P. Silks vs. State Tax Officer, the Madras High Court addressed a writ petition challenging an order dated 29.12.2023. The order stemmed from an audit of the petitioner’s books of account, during which the petitioner raised objections to the audit observations. However, these objections were not accepted, leading to the issuance of an intimation in Form GST DRC-01 on 20.09.2023, followed by a show cause notice dated 29.09.2023. The impugned order was subsequently issued on 29.12.2023.

The petition

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