9911796707
TMI Blog2023 (6) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ification application - petitioner argues that the order passed on audit report is amenable to the rectification under section 161 and without the same being considered, the show-cause notice issued by the Assessing Officer at Annexure- 5 cannot be proceeded with. HELD THAT:- The report was finalized as per Annexure-3, which specifically indicates that the representative of the tax payer appeared on different dates of hearing with books of accounts and other documents. Detailed analysis of the summary returns was also done with reference to the books of accounts and the relevant documents. The observations are found in page-2 of Annexure-3A, wherein it has been specifically noticed that the Jurisdictional officer may verify and ascerta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE MADHURESH PRASAD For the Petitioners : Mr. Mohit Agarwal , Advocate For the Respondents : Mr. Vivek Prasad , GP-7 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The writ petitioner is an assessee under the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as Act). The petitioner is aggrieved with the audit report issued under section 65(6) and the non-consideration of the rectification application, the petitioner has made, under Section 161 of the Act. The learned counsel for the petitioner argues that the order passed on audit report is amenable to the rectification under section 161 and without the same being considered, the show-cause notice issued by the Assessing Officer at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other documents, to furnish such information as he may require and also render assistance for completion of audit. Under sub-section (6) of section 65 on conclusion of audit, within thirty days, the registered person should be informed about the findings, his rights and obligations and the reasons for such findings. If the audit carried out under subsection (1) of section 65 results in detection of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized, the Proper Officer may initiate action under section 73 or section 74. Section 73 speaks of determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice impugned herein has to be examined. Annexure-1 is the audit report issued under section 65(6) after the audit was carried out in the petitioner s premises. The discrepancies noticed for the assessment years 2017-18 have been detailed in Annexure-1A. Pursuant to the audit report dated 22.12.2022, Annexure-2 dated 23.12.2022, a notice seeking clarification on the discrepancies found during audit was also issued. In Annexure-2 there was a specific direction to pay the amounts mentioned as above or in case of disagreement to furnish the explanation along with supporting documents. The report was finalized as per Annexure-3, which specifically indicates that the representative of the tax payer appeared on different dates of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on record. The Proper Officer being the Assessing Officer has looked at the audit report and has recorded his satisfaction in the show-cause notice on items raised in the audit report and it also enables the assessee to raise objections against the same. We are of the opinion that there is no reason why the writ petition should be entertained specifically when the rectification application, on which basis the proceedings under section 73 is sought to be kept in abeyance, cannot be invoked fruitfully by the petitioner. If the Assessing Officer has not completed the proceedings, the petitioner would be entitled to file his objections and seek for consideration of the same before the Assessing Officer. The writ petition would stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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