2024 (9) TMI 599

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....Udit Chauhan & Mr. Aditya Prakash Arora, Advs. For the Respondents: Ms. Sonu Bhatnagar, Ms. Nishtha Mittal, Ms. Apurva Singh & Ms. K.s. Mary Jonet, Advs. for R-1 &3. Mr. Vivek Sharma & Ms. Prernaa Singh, Advs. for R-2. Mr. Anurag Ojha, Mr. Subham Kumar & Mr. Kumar Abhishek, Advs. for R-3. Mr. Rajeev Aggarwal & Mr. Shubham Goel, Advs. for R-4,5,6,7&8. ORDER CM No.40002/2024 (for exemption) 1. E....

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....ST Act, which was initiated in terms of a notice dated 24.08.2023. According to the petitioner, initiation of the special audit was beyond jurisdiction as the necessary conditions as specified under Section 66 of the CGST Act were not satisfied. In addition, the petitioner also submits that the proceedings are barred by limitation. The petitioner also impugns the Notification No.56/2023-Central Ta....