HC Rebukes GST Officials, Says "Harishchandras and Yudhishthiras Are Extinct": Madras High Court
The Madras High Court has held that claims made by Goods and Services Tax officials, particularly claims that technical difficulties prevented them from generating a mandatory Document Identification Number (DIN), cannot simply be accepted without supporting evidence. The Court said that the concerned officer must contemporaneously record the exact technical problem faced and the unsuccessful attempt to generate the DIN in the official file. Justice GR Swaminathan Decides the Matter…
