GST Audit Valid After Registration Cancellation as Audit Relates to Period of Registration

LJ- Victoria Properties Private Limited Vs Union of India (Bombay High Court) The Bombay High Court dismissed the writ petition challenging a GST audit notice issued under Section 65 of the Maharashtra Goods and Services Tax Act, 2017, and the related preliminary audit findings. The petitioner, engaged in rental and leasing of commercial properties, had obtained GST registration in March 2019 and subsequently sought cancellation of registration due to closure of business. The registration was cancelled with effect from 1 April 2023. Thereafter, the authorities initiated audit proceedings for F...