https://www.taxtmi.com/caselaws?id=763291 The HC dismissed a petition challenging audit proceedings under Section 65 of CGST Act, 2017. The court held that the Commissioner has discretionary power to conduct audits at prescribed frequency and manner without time limitations. The court ruled that audit constitutes preliminary inquiry into registered person's books of accounts, causing no prejudice to the taxpayer. The department cannot be prevented from conducting such preliminary inquiries, and no grounds existed to interfere with the audit proceedings. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763291 The HC dismissed a petition challenging audit proceedings under Section 65 of CGST Act, 2017. The court held that the Commissioner has discretionary power to conduct audits at prescribed frequency and manner without time limitations. The court ruled that audit constitutes preliminary inquiry into registered person's books of accounts, causing no prejudice to the taxpayer. The department cannot be prevented from conducting such preliminary inquiries, and no grounds existed to interfere with the audit proceedings. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763291