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The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the Commissioner can conduct the audit at prescribed frequency and manner without any embargo or time period restriction. The audit is akin to a preliminary inquiry, and the Department should not be prevented from conducting such inquiry into the books of accounts of a registered person, causing no prejudice. Consequently, there were no reasons to interfere with the audit proceedings.
The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the Commissioner can conduct the audit at prescribed frequency and manner without any embargo or time period restriction. The audit is akin to a preliminary inquiry, and the Department should not be prevented from conducting such inquiry into the books of accounts of a registered person, causing no prejudice. Consequently, there were no reasons to interfere with the audit proceedings.
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