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2025 (7) TMI 131 - HC - GSTChallenge to notice for conducting audit - Case of revenue is that petitioner s documents for the financial years in question were obtained from the enforcement authority and considered - HELD THAT - Opposite party No. 1 is directed to furnish copies of the documents obtained from the enforcement authority for purpose of having conducted the audit. Till two weeks after the copies are furnished no action be taken on the audit report. The writ petition is disposed of.
The Orissa High Court, in a writ petition dated 7th October 2024, addressed a challenge to the audit notice dated 14th May 2024. The petitioner contended that their reply dated 8th June 2024 was ignored in issuing subsequent reminders. The revenue's counsel clarified that the audit was completed after receiving and verifying documents from the State Enforcement Authority for financial years 2017-18 to 2020-23, specifically noting receipt on 8th August 2024. The Court directed the revenue to furnish copies of these documents to the petitioner and restrained any action on the audit report for two weeks thereafter. The writ petition was disposed of accordingly.
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