2024 (1) TMI 1140

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....ndents and perused the material on record. 2. The petitioner by means of this writ petition under Article 226 of the Constitution of India is challenging the Final Audit Report dated 22.12.2023 (Ex. P1). 3. The challenge is mainly on the ground of violation of the principles of natural justice. The submission is that the petitioner had filed reply dated 19.12.2023 to the discrepancy notice under Rule 101 (4) of the Andhra Pradesh Goods and Services Tax/Central Goods and Services Tax Rules, 2017 (in short, APGST/CGST Rules, 2017) served on the petitioner on 12.12.2022, but without considering the same the Final Audit Report was submitted. 4. On 02.01.2024, this Court passed the following order:- "While challenging the proce....

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....) of section 65 shall be a financial year [part thereof] or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of ....