Court Upholds Show Cause Notice Validity u/s 74; Audit Start u/s 65 Doesn't Bar SCN Issuance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated / commenced by the audit team of GST - There is nothing to demonstrate that when the audit under Section 65 has been kick started by way of a notice, show cause notice under section 74 is impermissible. Therefore, it is not necessary to even dilate on the principles governing interference by a writ Court qua show cause notice - Petition dismissed. - HC....