9911796707
TMI Blog2024 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... Act provides audit of the tax authority but for that, as provided under Section 65 (3), the registered person has to be informed by way of notice not less than 15 working days prior to conduct of audit in such manner as may be prescribed. Learned Additional Advocate General has failed to point out any notice issued under Section 65 (3) of the Act or any corresponding rule related thereto, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply. Be filed within four weeks positively. 2. Reply to the petition, as prayed, be filed within four weeks. 3. Issue notice to respondent No.2 returnable within four weeks, on taking steps within three days. 4. List for consideration along with CWP No. 1793 of 2024. CMP No. 22002 of 2024 5. Notice in the aforesaid terms. Reply be filed within four weeks. 6. It is the case of the petitioner tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Advocate General was asked about the issuance of notice, issued to the petitioner, as provided under Section 65 (3) of the CGST Act, whereupon he referred the notice issued to the petitioner (Annexure P-1), in Form GST-DRC-01 but the same has been issued with reference to the Rule 100 (2) and 142 (1) (a) and the said Rules do not deal with the audit but that of assessment in the certain cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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