Lj Victoria Private Limited vs Union Of India
Judges (2)
Counsel (4)
Case Significance
Lj Victoria Private Limited vs Union Of India is a Bombay High Court decision dated November 19, 2024 (citation: ik-5254678). A writ petition challenged a GST audit notice issued after the petitioner's registration had been cancelled, arguing that Section 65 of the SGST Act could not apply to a deregistered person. The Division Bench held that Section 65 provisions for audit of a financial year apply when a person was registered during that year, even if registration has since been cancelled. The petition was dismissed, with the Court independently arriving at the same conclusion as the Rajasthan High Court in Ashok The bench comprised Justices Jitendra Jain and M.S. Sonak. The judgment was delivered by Justice M.S. Sonak. Counsel appearing: Himanshu Takke (counsel for respondent), Jasmine Dixit (counsel for petitioner), Mahesh Raichandani (counsel for petitioner).
Summary
A writ petition challenged a GST audit notice issued after the petitioner's registration had been cancelled, arguing that Section 65 of the SGST Act could not apply to a deregistered person. The Division Bench held that Section 65 provisions for audit of a financial year apply when a person was registered during that year, even if registration has since been cancelled. The petition was dismissed, with the Court independently arriving at the same conclusion as the Rajasthan High Court in Ashoka Fabricast.
What was the outcome of Lj Victoria Private Limited vs Union Of India?
A writ petition challenged a GST audit notice issued after the petitioner's registration had been cancelled, arguing that Section 65 of the SGST Act could not apply to a deregistered person. The Divis...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-5254678)