9911796707
TMI Blog2024 (9) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner also submits that the petitioner would be satisfied if the order is passed directing the adjudicating authority to consider the responses to the show cause notices uninfluenced by the observations made in the audit memo or audit report. This Court consider it apposite to direct that the adjudicating authority shall not implicitly rely on the observations made in the audit memo or audit report. The adjudicating authority shall examine the petitioner s response/reply to the impugned SCN and independently take the decision in regard to the proposed demand - Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr Prakash Shah, Mr Mihir Deshmukh, Mr Rajat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ims that it immediately responded to the said reminder letter and also called upon respondent no.2 (The Commissioner, CGST Audit-II, New Delhi) to drop further proceedings in connection with the audit as the last date for completion of the audit for the financial year 2017-18 had passed. However, the said contention was not addressed. By another notice dated 13.05.2024 respondent no.3 called upon the petitioner to provide further documents pertaining to the financial years 2017-18 to 2020-21. The petitioner once again responded to the said notice by a letter dated 21.05.2024 and stated that it had provided the documents as sought for. The petitioner claims that its authorised representative also visited the office of respondent no.3 on 21.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner also submits that the petitioner would be satisfied if the order is passed directing the adjudicating authority to consider the responses to the show cause notices uninfluenced by the observations made in the audit memo or audit report. 10. In view of the above controversy, this Court consider it apposite to direct that the adjudicating authority shall not implicitly rely on the observations made in the audit memo or audit report. The adjudicating authority shall examine the petitioner s response/reply to the impugned SCN and independently take the decision in regard to the proposed demand. 11. The petitioner is also at liberty to file all the documents as considered necessary to contest the demands as proposed under the impugned SCN. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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