https://www.taxtmi.com/caselaws?id=798144 Communication of GST audit findings in FORM GST ADT-02 under Rule 101(5) read with Section 65(6) is administrative and informs the registered person of the audit findings. It does not itself constitute an adjudication or recovery action. Recovery cannot be initiated solely on the basis of ADT-02; any further proceedings must be undertaken under the applicable provisions of the Central Goods and Services Tax Act, 2017, in accordance with law. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798144 Communication of GST audit findings in FORM GST ADT-02 under Rule 101(5) read with Section 65(6) is administrative and informs the registered person of the audit findings. It does not itself constitute an adjudication or recovery action. Recovery cannot be initiated solely on the basis of ADT-02; any further proceedings must be undertaken under the applicable provisions of the Central Goods and Services Tax Act, 2017, in accordance with law. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798144