Service Tax Audit under GST is permissible: Delhi HC
The Delhi High Court has ruled that the Service Tax Audit under Goods and Service Tax (GST) is permissible. The petition was filed by Aargus Global Logistics Pvt. Ltd on the ground that Section 174(2)(e) of the Central Goods and Service Tax (CGST) Act, 2017, which specifically empowers the authorities to institute any inquiry, investigation, verification, assess…