9911796707
TMI Blog2023 (9) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... cient opportunity of hearing not provided to the petitioner - principles of natural justice - HELD THAT:- This Court finds that it would be appropriate if the observations in the Audit Report and the intimation given by the Department be read as part and parcel of the Show Cause Notice and while observing so, the petitioner would be at liberty to make out a fresh reply in light of the observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - MR S SUNIL DUTT YADAV, J. For the Petitioner - Sri. Hanjer Raghavendra Basavaraj., Advocate For the Respondents - Sri. K. Hema Kumar, Aga ORDER The petitioner has challenged the validity of the Audit Observations at Annexure-'A' dated 24.05.2022, Audit Observations-2 at Annexure-'B' dated 27.06.2022 as well as the Audit Report at Annexure-'C' d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds sufficiently, the petitioner has been deprived of the opportunity to put forth his case, as the demand would sustain on the ground made out in the Show Cause Notice. 4. Sri K. Hema Kumar learned Additional Government Advocate appearing for the Revenue submits that the Show Cause Notice makes appropriate reference to the Audit Report under Section 65(6) of KGST and CGST Act, 2017 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reply to the Show Cause Notice to be made out by the petitioner within four weeks from the date of receipt of Certified Copy of today's order. 6. It is noticed rightly that the petitioner's reply has adverted to only certain aspects and not to the entirety of the observations made in the Audit Report and accordingly, the contention of the petitioner that Show Cause Notice at Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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