Ayushi Galvano Vs Commissioner (Audit) (Orissa High Court)
Date: December 23, 2025
Subject Matter
Superintendent Not Proper Officer to Issue Audit Findings for Section 73 Proceedings
Summary
The High Court has stayed the Demand-cum-Show Cause Notice issued under Section 73 of the GST Act, perceiving a prima facie case that the audit report (Form GST ADT-02) was issued by an officer (Superintendent) who is not the designated "proper offic…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT Assailing the Demand- cum -Show Cause Notice dated 25 th August, 2025 (Annexure-5) issued by the Superintendent (Audit) GST& Central Excise, Audit Commissionerate, Bhubaneswar-opposite party no.3 under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, “GST Act”) consequent u…