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Delhi HC Quashes GST Special Audit & DRC-01 After Section 73 Time Limit Expired
Case Law Details
- Case Name
- Koenig Solutions Private Limited Vs Assistant Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Koenig Solutions Private Limited Vs Assistant Commissioner (Delhi High Court)
The Delhi High Court considered a writ petition seeking quashing of Form GST ADT-03 dated 24.08.2023 issued for conducting a special audit for FY 2018-19, an unsigned DRC-01 dated 01.08.2024, and a two-page undated and unverified special audit report with a covering letter dated 06.12.2023. The petitioner contended that these actions were contrary to Section 66 of the Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017, Rule 102 of the CGST Rules, 2017/DGST Rules, 2017, and, in respect of ...
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