9911796707
TMI Blog2024 (1) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... er may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply. The proper officer shall finalise the findings of the audit after due consideration of the reply furnished. In view of Rule 101(4), it is evident that after informing about the discrepancies noticed, if the person files the reply, the same is to be considered and on such consideration, the findings of the Final Audit Report are to be furnished. Here, it is now not disputed that the petitioner filed the reply and the same was not considered while finalizing the findings of the audit. The Final Audit Report is therefore in violation of the principles of natural justice as also the statutory provisions. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscrepancy notice under Rule 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 reply, the proper officer has to finalize the findings of the audit. Consequently, in his submission, there is violation of principle of natural justice and basing on the final audit report, no further proceedings can be initiated. 2. Learned Government Pleader for Commercial Tax seeks time to obtain instructions with respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, 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 Rule (4) of Rule 101, provides that the proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply. The proper offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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