Kerala HC says GST Audit Findings Must Be Finalised Before a Show-Cause Notice

The Alleppey Company Ltd. challenged a GST show-cause notice issued on the basis of an audit note that the Court found to be only an intimation of discrepancies, not final audit findings. The Court held that the authorities had also failed to provide a proper opportunity to respond before finalising the audit. It quashed the show-cause notice and final audit report, directing the taxpayer to submit its objections within one month and the authorities to finalise the proceedings after considering them.