9911796707
TMI Blog2025 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/SGST Acts - HELD THAT:- There is considerable merit in the contention taken by the learned Government Pleader that all contentions taken by the petitioner before this Court, in challenge to Ext.P4 show cause notice, are matters that can be taken up before the Adjudicating Authority. The contention of the petitioner that the Audit Report was finalized without considering the contentions taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner would submit that there were certain audit proceedings initiated against the petitioner and the petitioner had duly replied to all the audit queries. It is submitted that, however, the audit party prepared Ext.P3 audit report, totally ignoring the contentions taken by the petitioner in the replies submitted to the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was warrant for initiating proceedings under Section 74 of the CGST/SGST Acts, is also a matter that can be considered by the Adjudicating Authority. It is submitted that no ground has been made out for interference with the show cause notice issued to the petitioner in exercise of the jurisdiction vested in this Court under Article 226 of the Constitution of India. 4. Having heard the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of the findings in the Audit Report. Further, the question as to whether the petitioner is liable to be proceeded against under Section 74 of the CGST/SGST Acts is also a matter that can be considered by the Adjudicating Authority. Accordingly, this writ petition will stand disposed of, directing that if the petitioner were to take up contentions against the findings in the Audit Report and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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