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GST - Highlights / Catch Notes

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The court quashed orders related to audit and intimation ...


Quashed unlawful tax audit orders against firm under insolvency resolution.

Case Laws     GST

September 25, 2024

The court quashed orders related to audit and intimation liability issued against the petitioner company u/s 65 of the CGST Act for financial years 2018-19 and 2019-20. The orders were found to be without jurisdiction or legal authority, as a resolution plan for the company had already been approved by the NCLT, rendering such proceedings impermissible under applicable legal precedents. Consequently, the petition challenging the impugned orders and proceedings was allowed by the High Court.

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