Section 65 of the CGST Act, 2017 — Audit - The counsel for the Petitioner submitted that an audit under Section 65 and proceedings pursuant to a SCN under Section 74 read with Rule 142 (1) cannot proceed simultaneously. He placed reliance upon an order dated 30.09.2022 made in R.P.Buildcon Private Limited & Anr. Vs. The Superintendent & 10 Ors. The court observed that the inspection was carried out on 16.03.2020 and the first impugned notice was issued on 30.08.2022 this being a notice qua audit under Section 65, the SCN dated 18.10.2022 was issued thereafter. Therefore, the SCN qua Section 74 is post notice for audit under Section 65. This by itself douses the primary argument of the writ petitioner. It is well open to the writ petitioner to make it clear that the documents have already been submitted and that the same has been articulated/captured in the show cause notice itself. The argument that Section 65 lead to Section 74 does not really make any headway. 

Held that:- The Hon’ble High Court dismissed the petition.