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Audit under Service Tax can continue post GST – Interim order of the Hon’ble High Court of Kolkata

Shanti Prime Publication Pvt. Ltd.
Migration to GST — According to section 173 and 174 of the Act, 2017, an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into force of the Act of 2017. The Authorities are proposing undertake an audit for the period when the Act of 1994 was applicable. The authorities are entitled to do so. — Gitanjali Vacationville Private Limited & Anr. Vs. The Union of India & Anr. [2019] 8 TAXLOK.COM 030 (Calcutta)