https://www.taxtmi.com/caselaws?id=458646 Two show cause notices for the same tax period under the CGST/AGST regime were challenged on the ground that one followed audit proceedings under Section 65 and an audit observation under Rule 101(4), while the other was said to have been issued without that prior process. The Gauhati HC did not decide the merits at this stage and, to preserve the status quo pending further instructions, restrained coercive action under the impugned notice until the next date of listing. en-us Fri, 19 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458646 Two show cause notices for the same tax period under the CGST/AGST regime were challenged on the ground that one followed audit proceedings under Section 65 and an audit observation under Rule 101(4), while the other was said to have been issued without that prior process. The Gauhati HC did not decide the merits at this stage and, to preserve the status quo pending further instructions, restrained coercive action under the impugned notice until the next date of listing. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458646