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TMI Blog2023 (8) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ed through a general or specific order to conduct audit for any registered person. When the section specifically states 'any registered person', then it ought to be construed as existence concern and the unregistered person is exempted from the purview of the said section 65. But the contention of the respondent is that the audit is being conducted for a period from 2017-2018, 2021-2022. Therefore, the respondent claims that for the said period, the petitioner was a registered firm and for the said period, the respondent is empowered to conduct audit. On perusing Section 65, it is stated that the audit can be conducted to the said registered persons for such period , for such frequency and in such manner . When a Section prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice, before this Court. 3. The respondents have filed a counter stating that the petitioner had challenged the show cause notice, the petitioner is bound to submit a reply before the authorities. The Writ Petition cannot be maintained against the show cause notice stage itself. Further the respondents submitted that the grounds raised in the Writ Petition cannot be accepted, since it is a recently closed unit and the respondent is having every right to conduct audit. Therefore, the respondents prayed to dismiss this Writ Petition. 4. Heard Mr.M.V.Mani Babu, learned counsel for the petitioner and Mr.A.K.Manikkam, learned Special Government Pleader, for the respondent. 5. The first contention that was raised by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, are made available by the registered person or the actual institution of audit at the place of business, whichever is later. (5) During the course of audit, the authorized officer may require the registered person,-- (i) to afford him the necessary facility to verify the books of account or other documents as he may require; (ii) to furnish such information as he may require and render assistance for timely completion of the audit. (6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. (7) Where the audit conducted under sub-section (1) results in detectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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