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2024 (1) TMI 1140 - ANDHRA PRADESH HIGH COURTValidity of Audit u/s 65 and Rule 101 of the GST - Violation of principles of natural justice - it is submitted that petitioner had filed reply dated 19.12.2023 to the discrepancy notice under Rule 101 (4) of the APGST/CGST Rules, 2017 served on the petitioner on 12.12.2022, but without considering the same the Final Audit Report was submitted - HELD THAT:- Sub Rule (4) of Rule 101, provides that 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. The proper officer shall finalise the findings of the audit after due consideration of the reply furnished. In view of Rule 101(4), it is evident that after informing about the discrepancies noticed, if the person files the reply, the same is to be considered and on such consideration, the findings of the Final Audit Report are to be furnished. Here, it is now not disputed that the petitioner filed the reply and the same was not considered while finalizing the findings of the audit. The Final Audit Report is therefore in violation of the principles of natural justice as also the statutory provisions. The impugned Final Audit Report deserves to be quashed. The writ petition deserves to be allowed with further directions to the respondents. Any further proceeding if initiated, based on the impugned Final Audit Report, can also not stand. The writ petition is partly allowed.
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