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of <h1>Court directs consideration of petitioner's objections before deciding on show cause notice under GST Act, disposing writ petition.</h1> The HC of Madhya Pradesh directed the competent authority to consider the petitioner's reply and objections before deciding on the show cause notice under ... Validity of SCN - Direction for conducting appropriate enquiry against the concern officer, who bypassing the law just to obtain undue benefits from the petitioner - Section 65(6) of GST Act read with Rule 101(5) of CGST Rules - HELD THAT:- Considering the fact that the petitioner has already filed reply to the show cause notice, which has been impugned in the present petition, we are not inclined to entertain the petition at this stage against the show cause notice. It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law. The High Court of Madhya Pradesh heard a case through video conferencing. The petitioner sought to quash a show cause notice and an audit report under the GST Act. The court directed the competent authority to consider the petitioner's reply and objections before passing a decision on the show cause notice. The writ petition was disposed of accordingly.
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