GST Audit under Section 65 Permitted Despite cancelled Registration

Ashoka Fabricast Pvt Ltd Vs Union of India (Rajasthan High Court) In the case of Ashoka Fabricast Pvt Ltd vs Union of India, the Rajasthan High Court deliberated on the contentious issue of whether an audit under Section 65 of the CGST Act could be conducted after the cancellation of registration. The petitioner contested the legality of an audit notice issued post-registration cancellation. The petitioner argued that since they had cancelled their GST registration, they were no longer liable to undergo an audit under Section 65 of the CGST Act, which applies only to registered persons. Howeve...