9911796707
TMI Blog2023 (8) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... eed further pursuant to the notice dated 17.04.2023 purported to have been issued under Section 61 of the CGST Act, 2017? HELD THAT:- The scrutiny of return had been done by the Audit Department and audit has been conducted which has resulted in an order under Section 65 of the Act. This being a jurisdictional issue, this court is inclined to pass the following order which will be in force til ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order dated 3rd July, 2023 in WPA 10506 of 2023 by which the learned Single Bench was not inclined to grant any interim order. 2. Aggrieved by the same, this appeal has been filed. 4. We have elaborately heard the learned advocate for the appellants and the learned standing counsel appearing for the respondent authority. 5. The question in the instant case would be as to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory explanation is being furnished by the assessee or the assessee claims to take corrective measures in his return, the appropriate officer may ensure appropriate action including those under Section 65 of the Act. This having been done and the Audit Department having approved and settled the matter by order dated 25.03.2022. The Superintendent, CGST Central Excise, L-1, Circle-III, Durgapur w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the respondents submitted that directions have been received from the Analytical Wing of the Department and this has necessitated the Superintendent to issue the notice dated 17.04.2023. 8. In any event the legal issue which has been required to be considered is whether a fresh notice would be issued by the Range Officer. The scrutiny of return had been done by the Audit Department and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
