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    <title>2024 (11) TMI 908 - GUJARAT HIGH COURT</title>
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    <description>GST audit-based show-cause notices were challenged on the ground that the audit had been completed beyond the period prescribed under Section 65(4) of the CGST Act, raising a jurisdictional objection to the notices. The petition also sought interim protection pending adjudication. The Court issued notice and made it returnable, allowing the proceedings pursuant to the impugned show-cause notices to continue, but restrained the passing of any final order during the pendency of the petition without the Court&#039;s permission.</description>
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      <description>GST audit-based show-cause notices were challenged on the ground that the audit had been completed beyond the period prescribed under Section 65(4) of the CGST Act, raising a jurisdictional objection to the notices. The petition also sought interim protection pending adjudication. The Court issued notice and made it returnable, allowing the proceedings pursuant to the impugned show-cause notices to continue, but restrained the passing of any final order during the pendency of the petition without the Court&#039;s permission.</description>
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