https://www.taxtmi.com/caselaws?id=447482 Mandatory notice under Section 65(3) of the Andhra Pradesh GST Act requires prior intimation of at least fifteen working days before audit, and Rule 101(4) requires the proper officer to consider the taxpayer's reply before finalising audit findings. Where the notice period is not fully provided and a timely reply is ignored, the audit process is defective and the resulting findings are vitiated. A Section 73 show cause notice founded on such a defective audit report may also be set aside to that extent, although independent fresh action under Section 73 may still be taken in accordance with law after due notice and consideration of the reply. en-us Tue, 21 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447482 Mandatory notice under Section 65(3) of the Andhra Pradesh GST Act requires prior intimation of at least fifteen working days before audit, and Rule 101(4) requires the proper officer to consider the taxpayer's reply before finalising audit findings. Where the notice period is not fully provided and a timely reply is ignored, the audit process is defective and the resulting findings are vitiated. A Section 73 show cause notice founded on such a defective audit report may also be set aside to that extent, although independent fresh action under Section 73 may still be taken in accordance with law after due notice and consideration of the reply. Case-Laws GST Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447482