Commissioner can Conduct GST Audits Without Restrictions on Frequency or Time

Mag Filter and Equipment Private Limited Vs Commissioner of CGST Audit Gurugram And Others (Punjab and Haryana High Court)

The case Mag Filter and Equipment Private Limited Vs Commissioner of CGST Audit Gurugram pertains to a writ petition filed by the petitioner challenging the audit proceedings initiated under Section 65 of the CGST Act, 2017. The petitioner argued that the audit was unnecessary as earlier anti-evasion actions and notices under Section 73 had resulted in a tax demand of ₹70.35 crore (along with interest), which was already paid. Additionally, a

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