9911796707
TMI Blog2022 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... inal audit report dated 30th June, 2022 issued under Section 65 (6) of the OGST Act. The position would, therefore, revert to the stage, at which the draft audit report was issued on 30th June, 2022. However, even if the Petitioner is afforded an opportunity at this stage to file a reply to the above draft audit report, followed by the authorities issuing the final audit report, the original deadline of three months would be crossed on 21st December 2022. If the exercise is not completed by that date, the entire exercise would be rendered futile. Therefore, the following directions are issued by this Court subject to the condition that the Commissioner will by a reasoned order in terms of the proviso Section 65(4) of the OGST Act extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. 4. He points out that in the present case, there was no opportunity granted to the Petitioner to file a reply to the draft audit report and paradoxically, on the same day that the draft audit report was issued, the final audit report was also issued. 5. Secondly, he points out that under Section 65(4) of the OGST Act, the audit under Section 65(1) had to be completed within a period within a period of three months from the date of commencement of the audit . In terms of the proviso to Section 65(4) of the OGST Act, where the Commissioner is satisfied that the audit cannot be completed within three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 65 (4) of the OGST Act, the 3-month period within which the audit had to be completed commenced, in the present case, on 22nd March, 2022. In other words, the entire audit exercised had to be completed with the submission of final audit report in terms of Section 65 (6) of the OGST Act on or before 22nd June, 2022. 8. Perhaps knowing that the deadline of 3-month period had already been crossed, the authorities issued both the draft audit report as well as the final audit report on the same day, i.e., 30th June, 2022. 9. On a plain reading of Section 65 (4) together with Section 65 (6) of the OGST Act and Rule 101(4) of the OGST Rules, it is plain that the procedural requirement of the Petitioner having to be given 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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