2023 (8) TMI 1214

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....CHARYYA, J. For the Appellants : Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah. For the Union of India : Mr. Shailendra Kumar Mishra. For the Respondents : Ms. Rajashree Venket Kundalia, Ms. Ekta Sinha. 1. This intra court appeal is directed against the order dated 3rd July, 2023 in WPA 10506 of 2023 by which the learned Single Bench was not inclined to grant any interim order. ....

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....the DGGI has already issued summons and the appellants have submitted documents and the matter is pending before the DGGI. It is submitted that Section 61 of the CGST Act deals with scrutiny of returns and in terms of sub-section (3) of Section 61 in case no satisfactory explanation is being furnished by the assessee or the assessee claims to take corrective measures in his return, the appropriate....

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....led for by the Audit Department which was furnished, considered and the Audit Department has been approved and settled and, therefore, it is the case for the appellants that the notice dated 17.04.2023 is without jurisdiction. 7. The learned standing counsel appearing for the respondents submitted that directions have been received from the Analytical Wing of the Department and this has necessi....