Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated ...

Case Laws GST

January 17, 2023

Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated / commenced by the audit team of GST - There is nothing to demonstrate that when the audit under Section 65 has been kick started by way of a notice, show cause notice under section 74 is impermissible. Therefore, it is not necessary to even dilate on the principles governing interference by a writ Court qua show cause notice - Petition dismissed. - HC

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Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated ...

Case Laws GST

January 17, 2023

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