https://www.taxtmi.com/highlights?id=67761 Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated / commenced by the audit team of GST - There is nothing to demonstrate that when the audit under Section 65 has been kick started by way of a notice, show cause notice under section 74 is impermissible. Therefore, it is not necessary to even dilate on the principles governing interference by a writ Court qua show cause notice - Petition dismissed. - HC en-us Tue, 17 Jan 2023 12:57:00 +0530 Tue, 17 Jan 2023 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67761 Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated / commenced by the audit team of GST - There is nothing to demonstrate that when the audit under Section 65 has been kick started by way of a notice, show cause notice under section 74 is impermissible. Therefore, it is not necessary to even dilate on the principles governing interference by a writ Court qua show cause notice - Petition dismissed. - HC Highlights GST Tue, 17 Jan 2023 12:57:00 +0530 https://www.taxtmi.com/highlights?id=67761