2022 (5) TMI 1399

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....x liability in respect of the works contract, an audit was conducted for the period October 2016 to June 2017. Alleging that certain discrepancies were noted during the audit, petitioner was issued with audit notes. Subsequently, petitioner filed a reply and pointed out various anomalies in the audit notes. However, ignoring the objections of the petitioner, a show cause notice was issued on 16.07.2021, proposing to demand service tax, allegedly short paid by the petitioner. 2. Petitioner contends that the show cause notice, as well as the audit notes issued to it are illegal, without authority and contrary to the mandate of law. The mandatory pre-show cause notice contemplated under the Master Circular No.1053/02/2017 dated 10.03.2017, is....

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.....Manu on behalf of the 1st respondent and Adv. Thomas Mathew Nellimootil, on behalf of respondents 2 to 4. 5. The contention regarding absence of DIN raised by the petitioner is not significant and the learned counsel for the petitioner did not persist with the said argument and rightfully so. The respondents have pointed out that audit notes have been issued with the DIN, but containing an extra digit by a mistake. On a perusal of the audit notes issued as Ext.P1 and Ext.P2, I notice that the presence of DIN in the said documents cannot be disputed, but by an inadvertent mistake, an additional digit was erroneously added to the said DIN. The said extra digit does not ipso facto make the document null and void on the ground of absence of D....