Tax authorities can audit businesses anytime to ensure GST compliance.

Case-Laws – GST – Highlights – The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the Commissioner can conduct the audit at prescribed freq

Tax authorities can audit businesses anytime to ensure GST compliance.
Case-Laws
GST
The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the Commissioner can conduct the audit at prescribed frequency and manner without any embargo or time period restriction. The audit is akin to a preliminary inquiry, and the Department should not be prevented from conducting such inquiry in

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