https://www.taxtmi.com/caselaws?id=432930 The Madras HC dismissed a writ petition challenging the simultaneous conduct of audit proceedings under Section 65 of CGST Act and show cause notice (SCN) proceedings under Section 74. The petitioner argued both proceedings cannot run concurrently. The court noted that inspection occurred on 16.03.2020, audit notice was issued on 30.08.2022, and SCN followed on 18.10.2022, establishing sequential rather than simultaneous proceedings. The court found no legal impediment to issuing SCN after commencing audit under Section 65, rejecting the petitioner's primary contention and dismissing the petition. en-us Fri, 06 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432930 The Madras HC dismissed a writ petition challenging the simultaneous conduct of audit proceedings under Section 65 of CGST Act and show cause notice (SCN) proceedings under Section 74. The petitioner argued both proceedings cannot run concurrently. The court noted that inspection occurred on 16.03.2020, audit notice was issued on 30.08.2022, and SCN followed on 18.10.2022, establishing sequential rather than simultaneous proceedings. The court found no legal impediment to issuing SCN after commencing audit under Section 65, rejecting the petitioner's primary contention and dismissing the petition. Case-Laws GST Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432930