Court Upholds GST Audit Notice for De-Registered Entity; Highlights Compliance Post De-Registration.
Case-Laws
GST
The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the financial year 2020-21, even though the petitioner had ceased to be registered on the date of ordering the audit. The Court held that the provisions of Section 65 dealing with audit would apply to a person who wa
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