HC Rejects Writ Against OIO for Lack of Audit Report | Appeal Remedy Available

Case Details: Unicure Remedies (P.) Ltd. vs. Union of India - [2025] 176 taxmann.com 527 (Gujarat)

Judiciary and Counsel Details

• Bhargav D. Karia & Pranav Trivedi, JJ.
• Anandodaya S. Mishra for the Petitioner.
• Deepak N. Khanchandani for the Respondent.

Facts of the Case

The petitioner was engaged in the manufacturing of pharmaceutical products. Notices for conducting an audit were issued to the petitioner. In response to the said notice, the petitioner submitted the documents. However, the purchase registers submitted by the petitioner were without the invoice number of the supplier but, voucher numbers were reflected in a running format. The authority quantified the amount of tax/interest/penalty payable by the petitioner under section 74(5) and passed an Order-in-Original (OIO). Aggrieved by the OIO, the petitioner filed a writ petition before the Gujarat High Court.

High Court Held

The High Court held that the petitioner had an alternative efficacious remedy to raise all the contentions before the Appellate Authority. Such alleged violation of principles of natural justice was not forthcoming inasmuch as the petitioner had tried to raise technical pleas with regard to not providing the Audit Report or relying upon the provisions of section 65(6) of the GST Act, as well as referring to the show-cause notice or referring to the Order-in-Original in contradiction to the show-cause notice. All such contentions could be raised before the Appellate Authority. Therefore, it was not appropriate for the Court to entertain the writ petition challenging the OIO at this stage.

List of Cases Reviewed

• Asstt. Commissioner of State Tax v. Commercial Steel Ltd. [2021] 130 taxmann.com 180/88 GST 799/52 GSTL 385 (SC) (para 5.2). followed

List of Cases Referred to

• Asstt. Commissioner of State Tax v. Commercial Steel Ltd. [2021] 130 taxmann.com 180/88 GST 799/52 GSTL 385 (SC) (para 5.2).