CENTRAL GOODS SERVICE TAX ACT, 2017

Section 107 Section 121

Appeal - Appeal against Audit observation and Audit Report - Scope of section 107 and 121 of Act not considered - Maintainability

Assessee challenged endorsement issued by authority on the ground that it was unreasoned, non-speaking, arbitrary, cryptic and laconic without application of mind, in as much as except for stating that no appeal would lie against the audit observation/report and no other reasons was assigned to dismiss the appeal filed by the assessee. It was also submitted that no opportunity was granted to urge all contentions including the contentions with regard to maintainability of the appeal qua sections 107 and 121 of the said Act.Held: As perusal of the impugned endorsement would indicate that Revenue had not considered or appreciated the scope and ambit of section 107 read with section 121 of the CGST Act 2017 and consequently, the impugned endorsement being unreasoned, non-speaking, arbitrary, cryptic and laconic, was quashed.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

SUBSCRIBE FOR FULL CONTENT