2023 (3) TMI 643

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....va & Mr. Sambhav Kumar, Advs. For the Respondents Through: Mr. Harpreet Singh, Sr.SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. for R2 & R3 along with Ms. Suraksha Katiyar, Commissioner ORDER 1. The petitioner has filed the present petition, inter alia, impugning the service tax liability imposed on the petitioner on account of ocean freight charges. 2. The petitioner states that ....

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....pecial audit under Section 72A of the Finance Act, 1994 (hereinafter "the Act"), on the ground that the concerned authority had no "reasons to believe" which was a sine qua non for directing any such audit in terms of Section 72A(1) of the Act. 5. It is next submitted on behalf of the petitioner that a draft audit report was furnished on 05.04.2022. Although the audit memo manual required the aud....

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....he learned Commissioner is also present in Court and has been of some assistance to this Court. She has stated that although there appears to be an error but there are other contentious issues that the petitioner requires to address. 7. After some arguments, Mr. Harpreet Singh, learned Counsel for the respondent, states on instructions, that the parties be relegated to the same position as obtain....