Audit under Section 65 of CGST

[Veeresham Veerabomma]

Hi Sirs !!!

During the month of April and May, 2024 some of the Tax payers have been received Audit Notices under Section 65 of CGST Act for the year 2019-20, 2020-21 and 2021-22. Subsequent to audit findings tax payers received the adjudication orders only for the year 2019-20 under Section 73. Such piecemeal assessments /adjudications are valid ?

AI Summary

Debate on Audit Notices Under Section 65 of CGST Act: Piecemeal Assessments Valid, Referencing Supreme Court Judgment. A discussion on a forum addressed audit notices under Section 65 of the CGST Act for multiple years, with adjudication orders issued only for 2019-20 under Section 73. Participants debated the validity of piecemeal assessments, with consensus that such actions are permissible under GST laws. A referenced Supreme Court judgment supports treating each assessment year separately. Some officers issued single adjudication orders for multiple years, which is allowed if the issues are identical. The forum emphasized the importance of fair justice and natural justice principles over administrative practices. Participants expressed gratitude for the shared insights and information.