TaxTMI 
TaxTMI 
2023 (8) TMI 1089
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....pondent : Mr.A.K.Manikkam, Special Government Pleader ORDER This Writ Petition is filed to quash the impugned order dated 19.05.2023. 2. The petitioner is a partnership firm doing business in the name and style of Raja Stores, which is the registered Tax payer under the Goods and Services Tax Act, 2017. The petitioner was paying monthly returns without fail. The petitioner intended to close his....
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....spondents submitted that the grounds raised in the Writ Petition cannot be accepted, since it is a recently closed unit and the respondent is having every right to conduct audit. Therefore, the respondents prayed to dismiss this Writ Petition. 4. Heard Mr.M.V.Mani Babu, learned counsel for the petitioner and Mr.A.K.Manikkam, learned Special Government Pleader, for the respondent. 5. The first co....
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.... person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. (4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit: Provided that where the Commissioner is satisfied that audit in respect of such registered person cannot be completed ....
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....e proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. (7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilized, the proper officer may initiate action....