M/S. Bidya Agency, Bolangir vs. The Chief Commnr. Of CT And GST, Cuttack
Held
The Court held that the notice was a preliminary stage and the petitioner should have filed a detailed reply instead of approaching the High Court. The petitioner was granted liberty to approach the appropriate authority.
Facts
The petitioner challenged a notice issued by the State Tax Officer seeking clarification on audit discrepancies. The petitioner argued the notice was issued beyond the statutory time limit under Section 65(4) of the OGST/CGST Act.
Key Issues
Whether a notice for audit clarification issued beyond the statutory time limit is sustainable. Whether a writ petition is maintainable at a preliminary audit stage.
Sections Cited
Section 65(4)
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Cause title — parties, addresses and appearances
ORDER 15.11.2023
Order No.
This matter is taken up through hybrid mode.
Heard Mr. C.R. Das, learned counsel for the petitioner and Mr. S Mishra, learned Standing Counsel for Revenue.
The petitioner has filed this writ petition challenging the notice dated 18.09.2023 issued by the State Tax Officer under Annexure-6 seeking clarification on the discrepancies found during audit.
Learned counsel for the petitioner contended that such a notice cannot be sustained in the eye of law since the same has been issued beyond the statutory time limit provided under Section 65 (4) of the OGST/CGST Act arises out of an invalid notice dated 04.07.2023. 5. Mr. Sunil Mishra, learned Standing Counsel for revenue contended that on the basis of such notice, final audit report
The judgment continues below.
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