Delhi HC Interprets GST Rule 101(4): Audit Cannot Be Finalised Without Reply from Taxpayer Being Duly Considered

The Delhi High Court has interpreted GST Rule 101(4), ruling that a GST audit "cannot be finalised without the reply from the taxpayer being duly considered." This decision emphasizes that tax authorities cannot simply conduct an audit and issue a final order without giving due weight and consideration to the taxpayer's submissions. The court's ruling reinforces the principles of natural justice and ensures that the audit process is a two-way street, where the taxpayer's explanations and evidence are properly taken into account.