Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of M/s. ABT Ltd. v. The Additional Commissioner of GST and Central Excise [Writ Petition No. 1756 of 2024 dated January 30, 2024] dismissed the writ petition and held that during the conduct of GST Audit under Section 65 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), if it indicates that tax was not paid or short paid or that Input Tax Credit ("ITC") was wrongly availed or utilized, the proper officer may initiate the action under Section 73 or 74 of the CGST Act underSection 65(7) of the CGST Act.
Citation :
Writ Petition No. 1756 of 2024 dated January 30, 2024
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