ABT Limited Vs Additional Commissioner, Central Tax
Date: January 29, 2024
Subject Matter
During Audit under section 65, the proper officer may initiate action u/s' 73 or 74 of the CGST Act under Sec 65(7) of the CGST Act
Summary
The case of M/s. ABT Ltd. v. The Additional Commissioner of GST and Central Excise focused on the procedural and legal facets of GST audits under Section 65 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). The Madras High…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails a show cause notice dated 14.12.2023. 2. The petitioner asserts that it is a public limited company engaged in the business of supply of light vehicles and parts thereof as also the servicing of such vehicles. The petitioner further asserts that it is a registered person under GST laws in respect of multiple places of busi…