2022 (11) TMI 552

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.... Additional Standing Counsel Order Dr. S. Muralidhar, CJ. 1. Issue Notice. Mr. Sunil Mishra, learned Additional Standing Counsel accepts notice on behalf of the Opposite Parties. 2. The challenge in the present writ petition is to both a draft audit report dated 30th June, 2022 issued by the Head of the Audit Team-1, CT & GST Circle, CU-II, Cuttack as well as the final audit report of the same....

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....r Section 65(4) of the OGST Act, the audit under Section 65(1) had to be completed "within a period "within a period of three months from the date of commencement of the audit". In terms of the proviso to Section 65(4) of the OGST Act, where the Commissioner is satisfied that the audit cannot be completed within three months then "for the reasons to be recorded in writing" he may extend the period....

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.... exceeding six months. EXPLANATION.-- For the purposes of this sub-section, the expression "COMMENCEMENT OF AUDIT" shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or the actual institution of audit at the place of business, whichever is later. ....... 6. On conclusion of audit, the proper officer s....

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....) of the OGST Act and Rule 101(4) of the OGST Rules, it is plain that the procedural requirement of the Petitioner having to be given 30 days' time to file a reply to the draft audit report was not followed in the present case. On that short ground, this Court sets aside the final audit report dated 30th June, 2022 issued under Section 65 (6) of the OGST Act. 10. The position would, therefore, re....