LJ- Victoria Properties Private Limited Vs Union of India
Date: November 18, 2024
Subject Matter
GST Audit Permissible for Period of Registration Even After Subsequent Cancellation
Summary
The Bombay High Court has dismissed a petition challenging an audit notice and preliminary audit findings. The Court held that an audit under Section 65 of the Maharashtra Goods and Services Tax Act, 2017 (SGST Act) can be conducted for a period duri…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule. By consent of the parties taken on production board and heard finally since only legal issue is involved. 2. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the notice dated 21 August 2024 issued under Section 65 of the Maharashtra Goods and Services Tax Act, 2017 (“SGST Act”) in Form N…