During GST Audit Proper Officer may initiate action under Section 73 or 74 of CGST Act

ABT Limited Vs Additional Commissioner of GST & Central Excise (Madras High Court) Introduction: In a significant judgment dated January 30, 2024, the Hon’ble Madras High Court dealt with the case of M/s. ABT Ltd. v. The Additional Commissioner of GST and Central Excise [Writ Petition No. 1756 of 2024 dated January 30, 2024] , focusing on the procedural and legal facets of GST audits under Section 65 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). This case highlights the complexities surrounding tax audits, the initiation of actions under Sections 73 or 74 of the C...