The Madras High Court has held that audit and show cause notice must end in a final order; tax authorities cannot keep proceedings pending indefinitely. The bench of Justice C. Saravanan observed that no final assessment orders had been passed so far due to the interim protection granted earlier. Taking note of the departmental conclusions…
Audit, SCN Must End in a Final Order; GST Dept. Can’t Keep Proceedings Pending Indefinitely: Madras High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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