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2025 (4) TMI 1140 - HC - GSTNon-production of the documents by the petitioner during the audit - HELD THAT - . It was submitted that the main grievance of the petitioner so far as paragraph No.1 to 5 of the LAR No. 101 is concerned the same are closed. The same has been accepted by the respondents in their affidavit-in-reply dated 28th January 2025. Therefore no purpose would be served by keeping this petition pending. Petition disposed off.
The Gujarat High Court, per Justice Bhargav D. Karia, disposed of the petition concerning audit objections in LAR No.101-2023-24. The petitioner's advocate submitted that all audit paragraphs except Paragraph No.6 had been closed, with Paragraph No.6 relating to alleged non-production of documents now contested as all documents were submitted. Despite a letter dated 30th May 2024 from the Assistant Commissioner of GST addressing pending paragraphs, Paragraph No.6 remained under examination due to its inclusion in the CAG draft report, with the final report awaited. The Court noted that paragraphs 1 to 5 were accepted as closed by respondents in their affidavit dated 28th January 2025. Given these facts, the Court held that "no purpose would be served by keeping this petition pending" and accordingly disposed of the petition, discharging notice.
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