9911796707
TMI Blog2023 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... quently a final report has been drawn on 24.07.2023 and the correctness of the said report also need not be gone into at this juncture since the matter has now travelled to the stage of issuance of the show cause notice dated 23.08.2023. The appellants should participate in the adjudicating proceedings by filing an appropriate reply to the show cause notice dated 23.08.2023. In reply to the show cause notice, the appellants are entitled to raise all factual and legal issues including the issue that the Bureau of Investigation cannot act or function as an adjudicating authority to adjudicate the show cause notice. If such a plea is raised, the said authority who had issued the show cause notice shall decide the said contention as first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitioners by giving the appellants/writ petitioners an opportunity to file their rebuttal. The undisputed fact is that the rebuttal could not be filed. However, the assessee would explain that there was an application pending before the Special Commissioner and that is the reason for which the appellants/assessees did not file their rebuttal to the preliminary report. As pointed out earlier, the final report has already been drawn and based on that an intimation to show cause was issued in Form GST DRC- 01A. 6. On a perusal of the said Form which is a statutory Form, we find that there is an annexure. The annexure is purported to be an opportunity extended to the assessees to submit their objections. However, the said annexure does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port dated 02.06.2023 has worked itself out inasmuch as subsequently a final report has been drawn on 24.07.2023 and the correctness of the said report also need not be gone into at this juncture since the matter has now travelled to the stage of issuance of the show cause notice dated 23.08.2023. 11. Therefore, we are of the considered view that the appellants should participate in the adjudicating proceedings by filing an appropriate reply to the show cause notice dated 23.08.2023. 12. In reply to the show cause notice, the appellants are entitled to raise all factual and legal issues including the issue that the Bureau of Investigation cannot act or function as an adjudicating authority to adjudicate the show cause notice. If such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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