Orissa HC Stayed GST Demand as Audit Report Issued by Unauthorised Officer

Ayushi Galvano Vs Commissioner (Audit) (Orissa High Court) The Orissa High Court considered a writ petition challenging an audit notice, audit report, and a consequent Demand-cum-Show Cause Notice issued under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017. The petitioner assailed the proceedings on the ground of a fundamental jurisdictional defect, contending that the audit report in Form GST ADT-02 had been issued by a Superintendent who was not authorised to do so under the statutory scheme. It was argued that, as per Rule 101 of t...