https://www.taxtmi.com/caselaws?id=442110 SC examined a GST audit challenge by a partnership firm seeking to close its business without paying collected tax. The court quashed the audit notice under Section 65 of CGST Act, finding the sudden audit inconsistent with periodic audit provisions. While permitting assessment proceedings under Sections 73 and 74, the court invalidated the impugned audit order, effectively allowing the writ petition. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442110 SC examined a GST audit challenge by a partnership firm seeking to close its business without paying collected tax. The court quashed the audit notice under Section 65 of CGST Act, finding the sudden audit inconsistent with periodic audit provisions. While permitting assessment proceedings under Sections 73 and 74, the court invalidated the impugned audit order, effectively allowing the writ petition. Case-Laws GST Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442110