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2023 (6) TMI 136 - PATNA HIGH COURTValidity of audit report issued under section 65(6) of Bihar Goods and Services Tax Act, 2017 - non-consideration of the rectification application - 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. HELD THAT:- The report was finalized as per Annexure-3, which specifically indicates that the representative of the tax payer appeared on different dates of hearing with books of accounts and other documents. Detailed analysis of the summary returns was also done with reference to the books of accounts and the relevant documents. The observations are found in page-2 of Annexure-3A, wherein it has been specifically noticed that the “Jurisdictional officer may verify and ascertain actual turnover in accordance with the provisions of BGST Act, 2017 along with supporting documents”. Hence the observation in an audit report is not the final decision and we also notice some discrepancies having been dropped on examination of the explanation. The show-cause notice indicates that the assessee made a specific request, to wait for disposal of the rectification application. The Assessing Officer rightly found that there is no error apparent on the face of the record, which could be rectified under section 161 and that in any event, section 73 proceedings have been initiated based on the final audit report. The Assessing Officer also alertly notes that if any submission is made by the tax payer that would be taken on record. The Proper Officer being the Assessing Officer has looked at the audit report and has recorded his satisfaction in the show-cause notice on items raised in the audit report and it also enables the assessee to raise objections against the same. There is no reason why the writ petition should be entertained specifically when the rectification application, on which basis the proceedings under section 73 is sought to be kept in abeyance, cannot be invoked fruitfully by the petitioner. If the Assessing Officer has not completed the proceedings, the petitioner would be entitled to file his objections and seek for consideration of the same before the Assessing Officer. Petition dismissed.
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