https://www.taxtmi.com/caselaws?id=788921 A special audit under Section 66 of the CGST Act, once conducted and reported upon, is treated as complete; directing a further report on a remaining balance amount would amount to a fresh audit outside the statutory scheme. The commentary also notes that a writ challenging provisional attachment of bank accounts loses practical significance once the Department lifts the attachment and the accounts are defreezed, because no effective relief remains for adjudication. On that basis, the interim request for a further audit was rejected and the challenge to the attachment orders became infructuous. en-us Wed, 04 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 13:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788921 A special audit under Section 66 of the CGST Act, once conducted and reported upon, is treated as complete; directing a further report on a remaining balance amount would amount to a fresh audit outside the statutory scheme. The commentary also notes that a writ challenging provisional attachment of bank accounts loses practical significance once the Department lifts the attachment and the accounts are defreezed, because no effective relief remains for adjudication. On that basis, the interim request for a further audit was rejected and the challenge to the attachment orders became infructuous. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788921