HC dismisses Writ against SCN which was based on GST Audit observation

Shalimar Chemical Works (P) Ltd. Vs Commissioner of Commercial Taxes and Goods and Service Tax (Orissa High Court) In this case petitioner has challenged GST audit report under Annexure-4 contending that certain observations have been made in the audit report to which the petitioner is not liable to pay the amount. On the basis of such audit report, the notice under Section 65 (6) of the Act (Annexure-5) has been issued, where the petitioner has been directed to discharge its statutory liabilities as per the provisions of the Act and the Rules made thereunder, failing which proceedings as deem...