Considering the fact that the petitioner has already filed reply to the show cause notice, which has been impugned in the present petition, this court not inclined to entertain the petition at this stage against the show cause notice.
Section 65 of the CGST Act, 2017 — Audit Report –--The petitioner prayed for quashing of the SCN dated 30-06-2021 and has also prayed for a direction for conducting appropriate enquiry against the concern officer, who bypassing the law just to obtain undue benefits from the petitioner has issued the impugned notice. Also prayed for quashing the audit report dated 13-04-2021 issued under Section 65(6) of Act read with Rule 101(5) of CGST Rules. The counsel for the petitioner submitted that he has already filed reply to the SCN and the competent authority is seized with the matter. The court observed that the petitioner has already filed reply to the SCN
Held that:- The Hon’ble High Court directed the respondent to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the Act and pass a speaking order thereafter on the show cause notice in accordance with law.
Considering the fact that the petitioner has already filed reply to the show cause notice, which has been impugned in the present petition, this court not inclined to entertain the petition at this stage against the show cause notice.
Section 65 of the CGST Act, 2017 — Audit Report –--The petitioner prayed for quashing of the SCN dated 30-06-2021 and has also prayed for a direction for conducting appropriate enquiry against the concern officer, who bypassing the law just to obtain undue benefits from the petitioner has issued the impugned notice. Also prayed for quashing the audit report dated 13-04-2021 issued under Section 65(6) of Act read with Rule 101(5) of CGST Rules. The counsel for the petitioner submitted that he has already filed reply to the SCN and the competent authority is seized with the matter. The court observed that the petitioner has already filed reply to the SCN
Held that:- The Hon’ble High Court directed the respondent to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the Act and pass a speaking order thereafter on the show cause notice in accordance with law.