Recently in case of Tvl.Raja Stores vs. The Assistant Commissioner (ST) Madurai [W.P.(MD).No.15291 of 2023 order dated 11-08-2023] it was held by The Madurai Bench of Madras High Court that Section 65 of the CGST Act, 2017 allows audits for registered persons only and initiating an audit after years of non-audit wasn’t acceptable. Additionally, the court ruled that tax authorities retained the ability to pursue assessment proceedings under Sections 73 and 74.
Summary of the case is given hereunder: