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TMI Blog2024 (10) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ch audit in the manner provided under Sections 65(6) of the said Act the final audit report in Form GST ADT-02 is published, recording the discrepancies as accepted and settled. Having regard to the above and the judgment delivered by the Hon ble Division of this Court in the case of M/S. R.P. BUILDCON PRIVATE LIMITED ANR. VERSUS THE SUPERINTENDENT, CGST CX, CIRCLE II, GROUP - 10 ORS. [ 2022 (10) TMI 501 - CALCUTTA HIGH COURT] , the petitioner no. 1 has been able to make out a prima facie case, at least for the period which is covered in the audit. However, since the period indicated in the show cause only partly overlaps the period of the audit proceedings, it would be prudent at this stage to direct the petitioner no. 1 to be present befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 2024 issued by the Superintendent, CGST CX, Circle-II, Group-10, Kolkata Audit-I Committee, audit observations were made. 3. In pursuance to the aforesaid, the petitioner no.1 has, on the basis of the discrepancies being pointed out, made payment of the tax, interest and penalty in Form GST DRC 03 dated 18th March 2024. Consequent thereupon, a Final Audit Report in Form GST ADT dated 17th April 2024 was issued. From the aforesaid report it would transpire that the Assistant Commissioner, Circle-2, CGST CX, Kolkata Audit-I Commissionerate was satisfied with regard to the discharge of statutory liability. 4. According to Mr. Kanodia, learned advocate appearing for the petitioners, despite there being no case for issuance of further show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Cal). In the facts of the case as noted above, he prays for stay of all further proceedings in connection with the issuance of show cause. 7. Mr. Dey, learned advocate appearing for the CGST CX authority by drawing attention of this Court to the Form GST ADT 02 dated 17th April 2024 and the show cause notice issued under Sections 73/74 of the said Act dated 28th/29th May 2024 submits that although the audit was in respect of July 2017 to March 2022, the show cause notice is for the period between 2019-20, 2020-21 and 2023-24. As such, it cannot be said that the entire period covered in the show cause notice was covered by the audit. In any event, he submits that in terms of Section 65(7) of the said Act, a right is retained with the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie case, at least for the period which is covered in the audit. 10. However, since the period indicated in the show cause only partly overlaps the period of the audit proceedings, it would be prudent at this stage to direct the petitioner no. 1 to be present before the proper officer and to respond to the show cause. The petitioner no. 1 shall be at liberty to file its response to the show cause notice dated 28th/29th May 2024 within a period of 15 days from date. 11. The proper officer shall, having regard to the response given by the petitioner no. 1 and upon giving the petitioner no.1 opportunity of hearing subsequent to the filing of the response, shall decide on the show cause. However, the adjudication order under Sections 73 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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