Bombay High Court Quashes Audit Notice Under Section 65 of MGST Act for Cancelled Registrant — Audit Cannot Be Conducted After Registration Cancellation. The court held that Section 65 of the Maharashtra Goods and Services Tax Act, 2017 applies only to a registered person, and since the petitioner's registration was cancelled before the audit notice, the notice was without jurisdiction.
19 Nov 2024The petitioner, Victoria Properties Private Limited, was engaged in rental and leasing services of commercial properties. It was issued a GST registra...
