Gujarat HC upholds GST audit notice process under Section 65
In short
The Gujarat High Court has ruled on a GST audit notice case. The publisher summary says an audit report issued within 3 months of the actual start of the audit is valid under Section 65 of the CGST Act, and that multiple ADT-01 notices do not make the audit invalid.
This matters for registered taxpayers and GST officers because it supports the audit process. The report does not state the parties, the tax amount, or whether any demand was changed.
What the reporting says
The Gujarat High Court ruled that GST audit report issued within 3 months of the actual commencement of audit is valid under Section 65 of the CGST Act, according to a publisher summary. The report says multiple ADT-01 notices do not invalidate the audit, and that the department is bound to inform the registered person of missing documents. The available reporting does not give the case parties or the broader tax demand involved.
Why it matters
The Gujarat High Court upheld a GST audit process in which the audit report was issued within three months of the audit’s actual commencement, according to a publisher summary. The summary also says multiple ADT-01 notices do not invalidate the audit and that the department must inform the registered person about missing documents. The reporting does not state the underlying dispute amount or the identities of the parties.