https://www.taxtmi.com/caselaws?id=430128 HC set aside final audit report under Orissa GST Act due to procedural irregularities. The court found non-compliance with Rule 101(4) regarding opportunity to respond to draft audit report. Directed petitioner to file reply and department to issue revised final report within specified timeline, ensuring procedural fairness and adherence to statutory requirements. en-us Wed, 09 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430128 HC set aside final audit report under Orissa GST Act due to procedural irregularities. The court found non-compliance with Rule 101(4) regarding opportunity to respond to draft audit report. Directed petitioner to file reply and department to issue revised final report within specified timeline, ensuring procedural fairness and adherence to statutory requirements. Case-Laws GST Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430128