Delhi HC has favoured the argument that signing of balance sheets without taking cognizance of final GST-2A would be like false certification on part of both assessee as well as auditor. Notices has been issued to CBDT to file reply. First Hearing taken place on 01st October 2018 and case was fixed for Next hearing on 9th October 2018.
On 09.10.2018 Appellant Foundation of Tax and Accounting Professionals (FTAPs) has withdrawn the writ in view of Further extension of Tax Audit Due Date by CBDT to 31.10.2018.
Tax Audit Due date extension: Status of Writ filed in various High Courts
FTAP took wrong decision. They should continue the fight till extension granted at least 30.11.2018. If court directed to CBDT without GSTR certification false on the part of both side CA and Assesse it means extension should be grant at least 30.11.2018