9911796707
TMI Blog2024 (9) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... grievance regarding the multiple audit memo appears to be justified. In terms of Section 65 (6) of the CGST Act /the DGST Act, the proper officer is required to inform the registered person about the findings of the audit, his rights and obligations and the reasons for such findings. The CGST Act / DGST Act does not provide for issuance of the multiple audit memos determining the liability of a taxpayer. In the present case, it is found that the audit memos not only indicated the findings of the auditors, but also called upon the petitioner to pay the tax as determined, along with the interest and penalties as applicable. The impugned SCN cannot be quashed for the said reason. Although, the impugned SCN may be premised on the findings of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate writ, order or direction in the nature thereof quashing the intimation vide GST DRC-01A dated 27.07.2024 and demand-cum-show cause notice (GST DRC-01) dated 01.08.2024 issued by Respondent No.3 for being issued pursuant to the repeated audit memos covering the same period which are already barred by limitation prescribed under Section 65 (4) of the CGST Act, 2017 and despite the fact that the petitioner has already voluntarily paid the tax liability initially created by the initial audit memo dated 11.08.2023. iv. Issue a writ of mandamus or any other appropriate writ, order or direction in the nature thereof directing the Respondents not to initiate further proceedings against the demand-cum-show cause notice (GST DRC-01) dated 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conducted under Section 65 of the CGST Act/the DGST Act much beyond the period as stipulated under Section 65 (4) of the CGST Act /the DGST Act. The petitioner states that it continued to receive the audit memos from time to time indicating that the petitioner was liable to pay certain amounts plus tax and the petitioner has duly discharged the same. 6. The petitioner also objected to the audit memos (dated 11.04.2024 and 03.07.2024) as the same were time barred. 7. The petitioner s grievance regarding the multiple audit memo appears to be justified. In terms of Section 65 (6) of the CGST Act /the DGST Act, the proper officer is required to inform the registered person about the findings of the audit, his rights and obligations and the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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