GST Audit Without Section 65(3) Notice Is Invalid: HP HC

Saboo Tor Pvt. Ltd Vs State of H.P. And Others (Himachal Pradesh High Court)

In the case of Saboo Tor Pvt. Ltd. v. State of H.P. and Others, the Himachal Pradesh High Court addressed a procedural dispute under the Goods and Services Tax (GST) Act. The petitioner, Saboo Tor Pvt. Ltd., argued that its case was similar to a prior matter, CWP No. 1793 of 2024, where proceedings were stayed due to the lack of a mandatory notice.

The court noted that the petitioner’s case concerned an audit under Section 65 of the GST Act. Under Section 65(3), a registere

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