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SIMON INDIA LTD. vs. CT AND GST OFFICER AND OTHERS
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
M.S. RAMAN
Pet. Counsel
Jagabandhu Sahoo
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SIMON INDIA LTD.

Respondent CT AND GST OFFICER AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 9, 2022
Order No.

W.P.(C) No. 26443 of 2022

Citation

2022(11) TAXREPLY 6548
Original Order
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ORDER

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 date under Section 65(6) of the Orissa GST Act, 2017 (OGST Act). 3. Mr. Jagabandhu Sahoo, learned Senior Advocate appearing for the Petitioner, at the outset, draws attention to Rule 101(4) of the OGST Rules, 2017 which reads as under: “4. The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished.” 4. He points out that in the present case, there was no opportunity granted to the Petitioner to file a reply to the dr....

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