2024 (9) TMI 1008

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....h, Mr Rajat Mittal and Mr Suprateek Neogi, Advocates. For the Respondents Through: Mr Puneet Yadav, Sr PC and R1/UOI. Mr Anurag Ojha, Sr SC and Mr Subham Kumar, Advocate for R6/CGST West. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 01.08.2024 (hereafter the impugned SCN) issued under Section 74 of the Central ....

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....oner claims that despite providing all documents, respondent no.3 (The Assistant Commissioner, CGST Aduit-II, New Delhi) issued reminder letter dated 16.11.2023, which was received by the petitioner through email on 05.01.2024, alleging that the petitioner has not provided any documents as sought for. 3. The petitioner claims that it immediately responded to the said reminder letter and also ca....

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.... in the Rule 101(4) of the Central Goods and Servies Tax Rules, 2017, yet had proceeded to issue an audit report dated 04.07.2024 directing the petitioner to pay certain dues including the interest and penalty. The petitioner states that it had submitted its response to the audit memo by its emails dated 09.07.2024 to 13.07.2024. The petitioner also filed detailed reply to the audit memo on 19.07.....

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....ents. 8. The petitioner seeks to contest the demands as proposed in the impugned SCN and contends that the same are not maintainable. 9. The learned counsel appearing on behalf of the petitioner also submits that the petitioner would be satisfied if the order is passed directing the adjudicating authority to consider the responses to the show cause notices uninfluenced by the observations ma....