Judicial Corner: GST
Assessee to be provided with copy of SIB report on basis of which demand was raised:
Where report of survey conducted by SIB at premises of petitioner was not provided to petitioner while demand was raised on basis of said survey report, same would severely prejudice case of petitioner; proceedings were in gross violation of principles of natural justice and, hence, impugned orders were to be set aside.
(In the high court of Gujarat at Ahmedabad in Origin.B.R. Digitalsigns Pvt.Ltd Vs State of Uttar Pradesh)
