2021 (9) TMI 864

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the petitioner has already filed reply to the show cause notice, which has been impugned in the present petition, we are not inclined to entertain the petition at this stage against the show cause notice. It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g of the audit report dated 13-04-2021 (Annexure P-6) under Section 65(6) of GST Act read with Rule 101(5) of CGST Rules prepared by the respondent no.1. Learned counsel for the petitioner submits that he has already filed reply to the show cause notice and the competent authority is seized with the matter. Considering the fact that the petitioner has already filed reply to the show cause no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X