https://www.taxtmi.com/caselaws?id=755803 The Rajasthan HC dismissed a petition challenging an audit notice issued after GST registration cancellation. The petitioner argued that authorities could only audit registered persons, but the court held that Section 29(3) of the CGST Act mandates that cancellation does not affect liability to pay tax or discharge obligations. Section 65(1) authorizes audit of any registered person for the relevant period. Since the petitioner was registered during the audited period and fraudulently availed input tax credit before applying for cancellation, the audit proceedings were valid. The petition was dismissed with costs of Rs. 25,000. en-us Wed, 01 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755803 The Rajasthan HC dismissed a petition challenging an audit notice issued after GST registration cancellation. The petitioner argued that authorities could only audit registered persons, but the court held that Section 29(3) of the CGST Act mandates that cancellation does not affect liability to pay tax or discharge obligations. Section 65(1) authorizes audit of any registered person for the relevant period. Since the petitioner was registered during the audited period and fraudulently availed input tax credit before applying for cancellation, the audit proceedings were valid. The petition was dismissed with costs of Rs. 25,000. Case-Laws GST Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755803