https://www.taxtmi.com/caselaws?id=421532 The HC allowed the writ appeal, quashing spot memos issued in March 2021 by the audit department due to procedural lapses. The Court found that proceedings initiated since 2018 had not been taken to a logical conclusion, raising concerns about fairness. While refraining from ruling on whether CERA audit could be conducted on a private entity as premature, the Court directed the 5th respondent to review appellants' previous submissions, provide a personal hearing, and make a merit-based decision in compliance with law. The appeal was disposed of without costs. en-us Fri, 22 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421532 The HC allowed the writ appeal, quashing spot memos issued in March 2021 by the audit department due to procedural lapses. The Court found that proceedings initiated since 2018 had not been taken to a logical conclusion, raising concerns about fairness. While refraining from ruling on whether CERA audit could be conducted on a private entity as premature, the Court directed the 5th respondent to review appellants' previous submissions, provide a personal hearing, and make a merit-based decision in compliance with law. The appeal was disposed of without costs. Case-Laws GST Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421532