The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods...

The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the financial year 2020-21, even though the petitioner had ceased to be registered on the date of ordering the audit. The Court held that the provisions of Section 65 dealing with audit would apply to a person who was registered under the CGST Act for the period for which an audit is ordered, irrespective of subsequent de-registration. The preliminary audit report had found excess input tax credit claimed, improper reversal of input tax credit, and short disclosure of other income, resulting in a total tax plus interest liability. The Court observed that a person cannot escape audit ..... .....

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