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SINGH CATERERS AND VENDORS vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

MADHURESH PRASAD
Pet. Counsel
Mohit Agarwal
Res. Counsel
Vivek Prasad

Petitioner / Applicant

SINGH CATERERS AND VENDORS

Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date May 9, 2023
Order No.

Civil Writ Jurisdiction Case No. 3696 of 2023

Citation

2023(5) TAXREPLY 7416
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The writ petitioner is an assessee under the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as Act). The petitioner is aggrieved with the audit report issued under section 65(6) and the non-consideration of the rectification application, the petitioner has made, under Section 161 of the Act. The learned counsel for the petitioner argues that the order passed on audit report is amenable to the rectification under section 161 and without the same being considered, the show-cause notice issued by the Assessing Officer at Annexure- 5 cannot be proceeded with. The learned Government Pleader submits that the audit report was finalized after hearing the petitioner and there is no question of any rectification being made under section 161, especially since the aspects raised in the rectification application as seen at Annexure-4 are not matters which could be said to be an error on the face of the record. What ....

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