2023 (11) TMI 962

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....dvocate with Mr. Tarun Chawla, Mr. Paresh Bhaguna, Ms. Manisha Saroha, Mr. Nikhil Beniwal and Mr. Navish Bhati, Advs. For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Adv. VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, praying as under: "(a) quash and set aside Corrigendum dated 25.08.2023 to A....

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....rovide the specific notification number, under which the exemption was claimed as well as the details of the outward supplies. 4. The petitioner responded to the said letter on 09.03.2023. 5. Thereafter, on 07.06.2023, Final Audit observations (ADT-02) was issued by the respondents. The gist of the observations indicates that the concerned authority was of the view that the petitioner was no....

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....485/- was recoverable from the petitioner for wrongfully availing the exemption along with interest and penalty. 8. The petitioner has not responded to the impugned SCN as yet, but has approached this Court impugning the impugned corrigendums dated 25.08.2023 and 28.08.2023 as well as the impugned SCN. 9. The present petition is premised on the basis that the impugned corrigendums were not a....