HC : Division Bench upholds parallel ‘audit and investigation' proceedings, dismisses allegation of harrasment/high-handedness

Kerala HC (Ernakulam) dismisses appeal against order of Single Judge, finds no illegality in search and seizure proceedings initiated under section 67 of the CGST Act during the concurrence of audit u/s 65; Dismisses contention of the assessee, the Managing Director and Director of a Company, engaged in providing Cable Services as a Multi Service Operator (MSO) under Telephone Regulatory of India (TRAI) Regulations that there could be no parallel proceedings of...