CA Abhijeet Saturdekar (Practicing Chartered Accountant) (55 Points)
05 August 2022Hi
Can the GST Departmental officers visit any Hotel / Restaurant randomly and ask for its books of accounts without issuing the notice, reasons for enquiry and giving the Restaurant owner adequate hearing.
Need reference of any GST expert practitioners based in Mumbai Suburbs and practicing in the field of Hotels / Restaurant & Bars.
MANPREET SINGH
(4 Points)
Replied 05 August 2022
CA Mayank A Jain
(Chartered Accountant in Practice)
(1260 Points)
Replied 05 August 2022
No, GST Departmental officers cannot just visit any Hotel / Restaurant randomly and ask for its books of accounts without issuing the notice for conducting an audit or recording reasons for such enquiry.
Further, opportunity of being heard and natural justice is the right of every assessee.
I think the office of Hiregange and Associates in Mumbai could help you in providing you guidance.
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