GST audit notice challenge deferred; authority must consider delayed audit report supply objection and pass a speaking order.

A writ challenge to a GST show cause notice was not entertained because the petitioner had already filed a reply and the matter was pending before the competent authority. The Court, however, noted the objection that the audit report was not supplied within 30 days as contemplated under Section 65(6) of the GST Act. It directed the authority to examine that objection along with the reply and then decide the show cause notice by a reasoned speaking order in accordance with law.

---

---

Issues: Whether the writ petition challenging the show cause notice and audit report arising from GST audit proceedings required interference at the stage when the petitioner had already filed a reply, and whether the competent authority should be directed to consider the objection that the audit report was not supplied within the prescribed period.

Analysis: The petitioner had already submitted a reply to the show cause notice, and the matter was pending before the competent authority. In these circumstances, the challenge to the notice itself was not entertained at that stage. At the same time, the Court noticed the petitioner's objection that the audit report had not been supplied within 30 days as contemplated under Section 65(6) of the GST Act, and considered it appropriate to require the authority to examine that objection and thereafter decide the show cause notice by a reasoned order.

Outcome: No interference was granted with the show cause notice at that stage, but the competent authority was directed to consider the petitioner's reply, including the objection regarding non-supply of the audit report within 30 days, and to pass a speaking order in accordance with law.

---