Taxpayer's Premature Challenge to OGST Audit Report Rejected, Advised to Raise Objections During Assessment Proceeding

HC of Orissa dismissed a writ petition challenging an OGST audit report and notice as premature. The court advised the petitioner to raise objections during the assessment proceeding, finding no merit in challenging the audit report before a final order was passed.

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Issues involved: Challenge to audit report and subsequent notice under Section 65(6) of the OGST Act, 2017.

Summary:
The High Court of Orissa heard a writ petition challenging an audit report dated 24.03.2023 and a subsequent notice issued under Section 65(6) of the OGST Act, 2017. The petitioner contended that they should not be charged with certain liabilities mentioned in the audit report. On the other hand, the Standing Counsel for CT & GST argued that the writ petition was premature as the petitioner would have the opportunity to address objections in the audit report at a later stage. The Court noted that the petitioner had not challenged any order passed by the authority concerned and advised that if the petitioner had grievances regarding the audit report and subsequent notice, they should raise objections before the assessing authority during the assessment proceeding. The Court deemed the writ petition premature and disposed of it accordingly.

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