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VICTORIA PROPERTIES PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Mahesh Raichandani
Jasmine Dixit
Res. Counsel
Himanshu Takke

Petitioner / Applicant

VICTORIA PROPERTIES PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 19, 2024
Order No.

WRIT PETITION (L) NO. 34267 OF 2024

Citation

2024(11) TAXREPLY 11665
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ORDER

JUDGMENT (Per Jitendra Jain J):- 1. Rule. By consent of the parties taken on production board and heard finally since only legal issue is involved. 2. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the notice dated 21 August 2024 issued under Section 65 of the Maharashtra Goods and Services Tax Act, 2017 (“SGST Act”) in Form No. GST ADT-01 read with Rule 101 of the Goods and Services Tax Rules, 2017 (GST Rules) by which the respondents seek to conduct an audit for the financial year 2020-21. Consequently, the petitioner also aims to challenge the preliminary audit findings dated 11 October 2024. Brief facts :- 3. The petitioner was engaged in the rental and leasing services of commercial properties and other ancillary activities relating to the same. 4. On 2 March 2019, the petitioner was issued a registration certificate under the Central Goods and Services Tax Act, 2017 (CGST Act). After conduc....

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