2024 (5) TMI 1306

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.... SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.04.2024, whereby Show Cause Notice dated 30.01.2024 has been disposed of. Petitioner also impugns the subject Show Cause Notice dated 30.01.2024. 2. Learned counsel for Petitioner submits that the Show Cause Notice refers to a special audit which was conducted. Petitioner is aggrieved by the manner in which the said audit has been conducted and the alleged satisfaction recorded by the Proper Officer to proceed further on the Audit Report. Petitioner also contends that the subject documents are unsigned by the Proper Officer and as such are also invalid and could not have been proceeded further. 3. Learned counsel further submits that the Proper Officer while adjudi....

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....il 2018 to March 2019 as provided by the department:- a) Consol GSTR-1 b) Consol GSTR-3B c) Monthly GSTR-2A d) Form-9 e) Form-9C From the above observation of the auditor who has conducted the special audit it is clear that the taxpayer has not rendered his cooperation in this regard. Further, during the course of physical hearing the company has mentioned that the ITC data of the firm is now reflected in 2A after the completion of the special audit. The same has been checked through online portal of GSTIN and found that there is still mismatch in the CGST & SGST for the year 2018-19 **** And whereas, the undersigned with the consider opinion that the observations/facts derived during the cour....