2023 (6) TMI 890

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....itendra B. Mishra a/w. Mr. Raju Thakker and Mr. Satyaprakash Sharma   For the Respondent No. 2 : Ms. Jyoti Chavan, AGP   P.C . : 1. We are not inclined to grant any interim relief to the Petitioners for the reason that the Petitioners have approached this Court purely on an apprehension. It is the petitioners' contention that the Petitioners that the Petitioners are pressurized by Re....

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....n intimation dated 24.03.2021 to the Petitioners for conducting audit and that Petitioners were called upon to submit requisite documents relating to the audit in terms of Section 65 of the Central Goods and Services Tax Act, 2017 (for short "CGST Act"). It is stated that the Petitioners vide letter dated 31.03.2021 had requested for time of 35 days to be given to them to submit documents, and des....

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....17 (for short "CGST Act") categorically provides for a procedure for assessment. It is for the Assessing Officer that considering the facts and circumstances of the case that appropriate action has to be taken including issuance of Show Cause Notice. 4. It is quite clear that the Petitioners are avoiding GST audit and have not responded to the request of the Department to submit the accounts and ....