9911796707
TMI Blog2024 (12) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent, the order impugned is wholly unreasoned and fails to engage with or deal with the various objections which had been urged by the petitioner in respect of the audit findings as well as the proposed additions. The impugned order quashed - petition allowed. - HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE DHARMESH SHARMA For the Petitioner Through: Mr. Rajat Bose and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. 3. This was followed by the issuance of a Show Cause Notice [ SCN ] of 20 January 2024 where it was alleged as follows: - And whereas, the reply / response of the Taxpayer of Special Audit Report has been found incomplete / inconclusive. 4. The petitioner despite the cryptic recital in the SCN and which has merely alleged the taxpayers response to the audit report had been found to be incompl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Chartered accountant/Cost accountant under Section 66 of CGST/DGST Act, 2017 on the basis of documents/information available on GSTN portal and provided by the Tax Payer M/S MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED, GSTIN 07AAGCM7782A1ZF. On the basis of the observation of the Special Audit the above said SCN has been issued to the taxpayer. And whereas, the Taxpayer was directed to provide rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 23/04/2024 and submitted their explanation that is already mentioned in the reply filed by the taxpayer. The undersigned has gone through the reply of the taxpayer and found there is no substantial fact to counter the observation of the auditor who has conducted Special Audit under section 66 of GST Act. And whereas, the undersigned with the consider opinion that the observations/facts derived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various objections which had been urged by the petitioner in respect of the audit findings as well as the proposed additions. 7. Faced with the aforesaid, learned counsel appearing for the respondents stated that rather than the matter being retained on our board, the ends of justice would warrant the matter being remitted to the Goods and Service Tax [ GST ] Officer concerned for examining the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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