Issues related to "GST AUDIT"

Issues related to "GST AUDIT"

There are various issues related to GST Audit by the Department and this post is an attempt to cover all burning issues.

I hope you will find this useful.

by- Raja Abhishek, NIRC Candidate for Dec'2024

1. PBL Transport Corporation Pvt. Ltd. - Andhra Pradesh High Court

(2024) 14 CENTAX 303

The final Audit Report violated natural justice principles and should be quashed because the assessee's reply to the discrepancy notice was ignored.

2. Computer Science Corporation (I) P L. - Tribunal Allahabad

2024-VIL-346-CESTAT-ALH-ST

Service Tax: Demand is barred by limitation as Revenue was aware of all facts, documents, balance-sheets, and records related to disputed services, with the issue arising from an audit.

3. Nestle India Ltd. - Rajasthan High Court

(2024) 81 GSTL 224

Where a notice had already been issued by Superintendent based on an audit report, subsequent notice issued by Additional Commissioner on same issue was to be stayed; notice was issued to revenue.

4. Rays Power Infra Pvt. Ltd. - Telangana High Court

(2024) 84 GSTL 146

Where during GST audit certain discrepancies were pointed out by audit team and assessee immediately cleared entire tax liability along with interest which was accepted in final audit report,?

initiating proceedings under Section 74 thereafter and raising demand was in excess of jurisdiction and same was to be set aside.

5. R. P. Buildcon Pvt. Ltd. - Calcutta High Court

AIRONLINE 2022 CAL 1187

Three wings of same department proceeded against assessee for same financial periods - First of department, Audit Commissionerate, issued notice under Section 65 of the Act

Assessee furnished details as called for in notice and also responded to intimation for conducting GST audit - Anti Evasion wing and Range Office also proceeded against assessee by issuing notices for very same period for which audit proceedings had already commenced

The direction issued to respondents, that audit proceedings be taken to logical end and proceedings initiated by the Anti-Evasion and Range Office for the same period shall not be proceeded.

6. Bimal Auto Agency - Tribunal Calcutta

2023-TIOL-614-CESTAT-KOL

ST: Since there had been service tax audit conducted prior to investigation covering the period under dispute, suppression cannot be alleged for income reconciliation of books and ST 3 returns,

as no such allegation was raised during the department audit.

Thanks

Abhishek Raja Ram

9810638155