2023 (8) TMI 776 - HC - GST

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 ... Prematurity of judicial review - Maintainability of writ petition challenging audit report - Notice under Section 65(6) of the OGST Act, 2017 - Right to be heard in assessment proceedingsPrematurity of judicial review - Maintainability of writ petition challenging audit report - Notice under Section 65(6) of the OGST Act, 2017 - Right to be heard in assessment proceedings - Whether the writ petition challenging the audit report and the notice issued under Section 65(6) of the OGST Act, 2017 is maintainable at this stage. - HELD THAT: - The petitioner challenged the audit report and the subsequent notice directing discharge of statutory liabilities but has not challenged any final order passed by the assessing authority. The Court noted that objections arising from the audit report can be ventilated before the assessing authority when proceedings pursuant to the audit report or the notice are initiated. Since no assessment order has been rendered and the petitioner has not yet been finally adjudicated against, premature interference by writ jurisdiction is not warranted. The petitioner remains entitled to raise objections and to be heard in the statutory assessment proceedings; the Court accordingly declined to entertain the writ petition at this stage. [Paras 6]Writ petition dismissed as premature; petitioner directed to raise objections before the assessing authority and will have opportunity to be heard in the assessment proceeding.Final Conclusion: The High Court dismissed the writ petition as premature, holding that challenges to the audit report and the notice under Section 65(6) must be raised and considered in the statutory assessment proceedings before invoking writ relief. 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.