2024 (11) TMI 908

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..... bed under the provisions of Section 65(4) of the GST Act and consequently, the impugned show-cause notices issued by the respondent-Authorities in response to each paragraph of the audit report are without jurisdiction. Issue Notice, returnable on 4th December, 2024. In the meanwhile, the proceedings pursuant to the impugned show-cause notice may continue, however, no final order shall be passed w .....

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..... was submitted that the notice issued under Section 65(1) of the GST Act read with Rule 101 of the Central Goods and Service Tax Rules, 2017 (for short the Rules ) was issued on 27th June, 2022 in Form ADT-01 for the period 2017-18 to 2019-20. 2.2. According to learned advocate Mr.S.S.Iyer audit ought to have been completed within three months and latest within nine months as per the provisions of .....

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