Section 65 CGST

Audit Findings and Section 74: Patna High Court Declines to Quash a Fraud-Based GST Notice and Sends the Assessee to Appeal

In Amit Agency v. Commissioner, CGST and CX, a Division Bench of the Patna High Court distinguishes G.R. Infra Projects and Tata Steel, refuses to test the sufficiency of the officer's satisfaction under Section 74(1), and directs the assessee to the appellate authority.