2023 (6) TMI 636 - GAUHATI HIGH COURT

Order to conduct Special Audit for GST Accounts of the petitioner firm for the period mentioned therein, by appointing a Chartered Accountant for Special Audit under Section 72[a] of the Finance Act, 1994 read with Section 174[2][e] and Section 66 of the CGST Act, 2017 - HELD THAT:- Having regard to the provisions of Section 66 and Section 107 of the CGST Act, 2017 vis-à-vis the contents of the impugned order dated 16.11.2020 which prima facie does not reflect about consideration of the two aspects mentioned in Section 66 of the CGST Act, 2017, it is provided that the respondent authorities shall not take any coercive action against the petitioner till the returnable date.

Issue notice, returnable in 3 [three] weeks.