Non filing of NIL ITC-02 and duration of GST audit: HC directs reconsideration 

GG Organics Care Private Limited Vs State Tax Officer (Madras High Court)

The Madras High Court addressed the challenge to an order dated 22.12.2023 in the case of GG Organics Care Pvt. Ltd. Vs State Tax Officer. The petitioner, a demerged entity from GG Organics Pvt. Ltd., contested proceedings initiated against them following an audit and the issuance of a show-cause notice.

Counsel for the petitioner argued that the audit wasn’t conducted within the stipulated three-month period as required by Section 65(4) of the GST enactments. Additio

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