GST Audit cannot be conducted after winding up of business. - Madras High Court in Tvl. Raja Stores v. The Assistant Commissioner (ST), West Veli Street Circle [W.P.(MD). No. 15291 of 2023]

The High Court held that, that Section 65 (“Audit by tax authorities”) applies only to registered businesses and concluded that authorities cannot conduct audits for businesses that have closed and further clarified that there is no barring in initiating proceedings U/s 73/74

Section 65 specifically states ‘any registered person’ then it ought to be construed as an existence concern and the unregistered person is exempted from the purview of section 65 of the CGST Act.