Authorities can initiate audit and investigation simultaneously in GST

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Authorities can initiate audit and investigation simultaneously in GST

Suresh Kumar P.P. v. Deputy Director, Directorate General of GST Intelligence – [2021] 123 376 (Kerala)

Short Overview :

The petitioners were Managing Director and Director of a Media Company engaged in providing cable services to its customers as Multi Service Operator under the regulation issued by the Telecom Regulatory Authority of India (TRAI).

The GST Authorities initiated search and seizure proceedings against them.

The authorities issued notice and further passed an order of seizure.

Thereafter the GST Authorities issued notice to petitioners under section 65 for auditing of books.

The petitioners submitted that they had never defaulted any of the statutory responsibilities. They filed writ petition seeking relief in this regard.

The Honorable High Court observed that provisions of the CGST Act, 2017 like inspection of the premises, powers of arrest and summons to produce documents have been incorporated with the aim to prevent evasion of GST at the hands of the unscrupulous taxpayers.

The process issued for auditing of the books as well as order of seizure of the documents would help the department in co-relating the entries in the documents and at the time of auditing of the account.

Therefore, it would be too premature to comment upon the act of the GST Authorities and writ petition accordingly dismissed.


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