9911796707
TMI Blog2023 (6) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST - 2023 (6) TMI 636 - GAUHATI HIGH COURT - TMI - Order to conduct Special Audit for GST Accounts of the petitioner firm for the period mentioned therein, by appointing a Chartered Accountant for Special Audit under Section 72[a] of the Finance Act, 1994 read with Section 174[2][e] and Section 66 of the CGST Act, 2017 - HELD THAT:- Having regard to the provisions of Section 66 and Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 [Annexure-C] and an order dated Nil [Part of Annexure-C at Page no. 40]. By order dated 16.11.2020, the respondent no. 5 has ordered to conduct Special Audit for GST Accounts of the petitioner firm for the period mentioned therein, by appointing a Chartered Accountant for Special Audit under Section 72[a] of the Finance Act, 1994 read with Section 174[2][e] and Section 66 of the CGST Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecial Audit, has not considered the two aspects not even in the contemporaneous records maintained for the purpose. Thus, it is clear non-application of mind on the part of the said authority and thus, arbitrary. It is further submitted by him that the appeals preferred by the petitioner against the impugned order dated 16.11.2020 were disallowed, merely citing a reason to the effect that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Keyal within 3 [three] working days. 7. Having regard to the provisions of Section 66 and Section 107 of the CGST Act, 2017 vis- -vis the contents of the impugned order dated 16.11.2020 which prima facie does not reflect about consideration of the two aspects mentioned in Section 66 of the CGST Act, 2017, it is provided that the respondent authorities shall not take any coercive action agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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