GST Audit u/s 65 of CGST Act Cannot be Conducted after Closure of Business, can be Conducted only on Registered Firm: Madras HC [Read Order]

GST Audit - CGST Act - Closure of Business - Registered Firm - Madras HC - taxscan

The Madras High Court in a significant ruling observed that the GST Audit under Section 65 of the Central Goods and Service Tax (CGST) Act, 2017 cannot be conducted after closure of business, can be conducted only on registered entities. The petitioner, Tvl.Raja Stores, is a partnership firm doing business in the name and style…

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