Shalimar Chemical Works (P) Ltd. Vs Commissioner of Commercial Taxes and Goods and Service Tax
Date: May 3, 2023
Subject Matter
Writ against SCN which was based on GST Audit observation is premature and liable to be quashed
Summary
The petitioner has challenged a GST audit report which has made certain observations that the petitioner believes they are not liable to pay for. A notice has been issued under Section 65 (6) of the Act to the petitioner directing it to discharge its…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through hybrid mode. 2. Heard Mr. Somnath Banerjee, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for CT & GST. 3. The petitioner has filed this writ petition challenging the audit report dated 24.03.2023 under Annexure-4 and the subsequent notice issued under Se…