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It has been held that audit under the service tax provisions for pre-GST period is prima facie permissible under the GST regime.

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Writ Petition against show cause notice — A writ lies when some right of any party is infringed. A mere show-cause notice or charge-sheet does not infringe the right of any one. It is only when a final order imposing some punishment or otherwise adversely affecting a party is passed, that the said party can be said to have any grievance. — Matrika Infrastructure Private Limited Vs. Union of India & Others Indore [2019] 14 TAXLOK.COM 055 (MP)

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