BharatTaxGST

M/S. Rechargekit Fintech (P) LTD. Bbsr vs. Asst. Commnr. Of State Tax, CT And GST, Bbsr

WP(C)/18458/2024HC OrissaGSTCNR ODHC01051836202414 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court directed the revenue to furnish copies of documents obtained from the enforcement authority to the petitioner. No action is to be taken on the audit report for two weeks after these copies are provided.

Facts

The petitioner challenged a notice for conducting an audit, stating their reply was not considered. The revenue claimed the audit was completed after receiving documents from an enforcement unit.

Key Issues

Whether the petitioner's reply was considered before issuing audit notices and if the audit process was fair.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.18458 of 2024 M/s. Rechargekit Fintech (P) Ltd., Bhubaneswar …. Petitioner Represented By Adv. – Mr. A.K. Roy, Advocate -versus- Assistant Commissioner of State Tax, CT and GST, Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. S. Mishra, Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 02.
14.11.

2024

1.

The writ petition was moved on 7th October, 2024. Mr. Roy, learned advocate appearing on behalf of petitioner had submitted, impugned is notice da

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.