https://www.taxtmi.com/caselaws?id=762561 Prior notice under Section 65(3) of the CGST Act is required before audit proceedings can be initiated, and a Form GST-DRC-01 notice issued with reference to Rule 100(2) and Rule 142(1)(a) does not substitute for that audit notice. Where no Section 65(3) notice is shown, proceedings founded on the audit-related notice and the consequential Section 74 order lack a proper statutory basis. On that footing, a prima facie case was made out in favour of the taxpayer and further proceedings were stayed. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762561 Prior notice under Section 65(3) of the CGST Act is required before audit proceedings can be initiated, and a Form GST-DRC-01 notice issued with reference to Rule 100(2) and Rule 142(1)(a) does not substitute for that audit notice. Where no Section 65(3) notice is shown, proceedings founded on the audit-related notice and the consequential Section 74 order lack a proper statutory basis. On that footing, a prima facie case was made out in favour of the taxpayer and further proceedings were stayed. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762561