Statutory notice period and audit validity remain open pending verification of service, registration cancellation, and audit timing.

The order records a challenge to a notice on the basis that the petitioner may not have received the statutory 15-day period to file objections, with the actual date of issue and service left for verification. It also notes the contention that audit proceedings could not continue after cancellation of registration, and a further objection that the audit was not completed within the statutory period. These objections were not finally decided and were kept open pending instructions, with the matter directed to be listed again.

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Issues: Whether the petitioner was afforded the statutory 15-day period to file objections to the notice dated 04.09.2023 and whether the audit proceedings could be questioned on the ground that the petitioner's registration had already been cancelled.

Analysis: The order records the petitioner's contention that the notice was served only on 14.09.2023, leaving less than the prescribed time to respond, while the respondent was directed to obtain instructions on the actual date of issue and receipt. The order also notices the contention that the petitioner's registration had been cancelled and the audit could not proceed thereafter, along with the further objection regarding completion of the audit within the statutory period. These matters were kept open for further instructions and were not finally adjudicated.

Outcome: No final determination was made on the validity of the notice or the audit proceedings; the matter was directed to be listed again for instructions.

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