MAG Filters And Equipments Private Limited Vs Commissioner of CGST Audit Gurugram
Date: December 10, 2024
Subject Matter
Action u/s. 73 doesn’t prevent GST authorities from conducting audit u/s 65
Summary
In this case, the petitioner challenges the initiation of audit proceedings by tax authorities under Section 65 of the CGST Act, 2017. The petitioner argues that they have already provided the required documents during previous anti-evasion actions u…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Petitioner, by way of present writ petition, assails the proceedings initiated by the respondents under Section 65 of the CGST Act, 2017, (hereinafter referred to ‘the Act’), for conducting audit. 2. It is submitted by learned Senior counsel for the petitioner that the impugned notice demands several documents which were already m…