Action u/s. 73 of CGST Act doesn’t restrain GST authorities from conducting audit

MAG Filters And Equipments Private Limited Vs Commissioner of CGST Audit Gurugram And Other (Punjab and Haryana High court) Punjab and Haryana High Court held that action of the department already taken under section 73 of the Central Goods and Services Tax Act, 2017 doesn’t restrain GST authorities from conducting audit. Accordingly, writ dismissed. Facts- Petitioner, by way of present writ petition, assails the proceedings initiated by the respondents u/s. 65 of the CGST Act, 2017 for conducting audit. Notably, the impugned notice demands several documents which were already made available...