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

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  • Last Updated on 24 July, 2025

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Writ petition under GST

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

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied