Court Orders Review of Officer's Reply to SCN, Citing Audit Report Delay Under GST Act Section 65(6.

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....Validity of SCN - allegation against the officer of the Department - 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. - HC....