TMI Blog2023 (8) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Act and the Rules made thereunder, failing which proceeding as deemed fit may be initiated against it under the provisions of the Act - petitioner contended that against certain objections in the audit report, the petitioner is not liable to be charged with liability - HELD THAT:- The petitioner has challenged the audit report under Annexure-4 contending that certain observations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment proceeding. This writ petition at this stage is premature one, for which this Court is not inclined to entertain the same. Petition disposed off. - DR. JUSTICE B.R. SARANGI And MR. JUSTICE M.S.RAMAN For the Petitioner : Mr. Somnath Banerjee, Advocate along with Mr. S.R. Pati, Advocate For the Opposite Parties : Mr. Sunil Mishra, SC, CT GST ORDER 01. This matter is taken up through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent that where the petitioner is not liable to pay, the same should not be charged against the petitioner. 5. Mr. Sunil Mishra, learned Standing Counsel for the CT GST contended that the writ petition is totally premature one, inasmuch as on the basis of the audit report if any notice is issued to the petitioner in that case, the petitioner will be given the opportunity to say about the correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be initiated against it under the provisions of the Act. The petitioner has not come against any order passed by the authority concerned. In any case, if the petitioner shall have any grievance with regard to the audit report and the subsequent order in connection with notice under Annexure-5, then he may raise the objection before the assessing authority. The petitioner shall get a chance to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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