https://www.taxtmi.com/caselaws?id=438562 The HC dismissed the petition challenging the validity of an audit report under section 65(6) of Bihar GST Act, 2017. The petitioner sought rectification of the audit report under section 161 before proceeding with the show-cause notice. The court held that the audit report was properly finalized with detailed analysis and taxpayer participation. The observations in the audit report were not final decisions, and the Assessing Officer correctly found no apparent error requiring rectification. The court ruled that section 73 proceedings could proceed based on the final audit report, allowing the assessee to raise objections during the assessment process. en-us Tue, 09 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438562 The HC dismissed the petition challenging the validity of an audit report under section 65(6) of Bihar GST Act, 2017. The petitioner sought rectification of the audit report under section 161 before proceeding with the show-cause notice. The court held that the audit report was properly finalized with detailed analysis and taxpayer participation. The observations in the audit report were not final decisions, and the Assessing Officer correctly found no apparent error requiring rectification. The court ruled that section 73 proceedings could proceed based on the final audit report, allowing the assessee to raise objections during the assessment process. Case-Laws GST Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438562