9911796707
TMI Blog2024 (1) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... HARINATH NUNEPALLY For the Petitioner: Sri Anil Kumar Bezawada, For the Respondents : Government Pleader for Commercial Tax JUDGMENT (PER HON'BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and learned Government Pleader for Commercial Tax for the respondents and perused the material on record. 2. The petitioner by means of this writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 101(4) of the APGST/CGST Rules, 2017 was served on 12.12.2023, to which, the petitioner filed reply on 19.12.2023 within time. But, in the final audit report, the petitioner's reply was not considered. He further submits that the final audit report at page No. 57 of paper book mentioned that "the tax payer did not file any reply to the proposed notice". He submits that on consideration of the repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... APGST/CGST, Rules 2017 reads as under:- "101. Audit:- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [part thereof] or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02." 7. Sub Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consequently, 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. 9. The writ petition is partly allowed. The impugned Final Audit Report is quashed only on the aforesaid ground. The respondents shall now consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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