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MAG FILTERS AND EQUIPMENTS PRIVATE LIMITED vs. COMMISSIONER OF CGST AUDIT GURUGRAM AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Kavita Jha
Shammi Kapoor
Vishal Kumar
Res. Counsel
Sourabh Goel

Petitioner / Applicant

MAG FILTERS AND EQUIPMENTS PRIVATE LIMITED

Respondent COMMISSIONER OF CGST AUDIT GURUGRAM AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 11, 2024
Order No.

CWP-33348-2024

Citation

2024(12) TAXREPLY 11853
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ORDER

SANJEEV PRAKASH SHARMA, J (ORAL) 1. Petitioner, by way of present writ petition, assails the proceedings initiated by the respondents under Section 65 of the CGST Act, 2017, (hereinafter referred to 'the Act'), for conducting audit. 2. It is submitted by learned Senior counsel for the petitioner that the impugned notice demands several documents which were already made available while conducting anti-evasion action and notices were issued to the petitioner under Section 73 of the Act, whereafter tax demand from the period 2017-18 up to 2021-22, amounting to Rs. 70,35,44,181/- and interest amounting to Rs. 43,29,194/- was raised and deposited by the petitioner. 3. Learned Senior counsel for the petitioner further submits that after the said proceedings had ended, a fresh proceedings under Section 65 of the Act ought not have been initiated, and the same is a cause of great harassment to the petitioners, who are ready to get audit done for the year 2022-23. 4. ....

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