2024 (12) TMI 333

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....tioner Through: Mr. Rajat Bose and Mr. Ankit Sachdeva, Advs. For the Respondents Through: Mr. Shubham Tyagi, Sr. SC for R-1 and R-2. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. for R-3 & R-4. ORDER PER 1. This writ petition has been preferred impugning the order dated 26 April 2024 pertaining to the tax period of July 2018 to March 2019. In terms thereof, the respondents have pro....

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....rs' response to the audit report had been found to be "incomplete/inconclusive", filed a detailed reply dated 27 February 2024 and which was supplemented by a further reply of 23 April 2024. 5. However, the respondents have ultimately and in terms of the order impugned before us rejected those objections by observing as follows: - "GOVT. OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES OFFI....

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....t the above said SCN has been issued to the taxpayer. And whereas, the Taxpayer was directed to provide reply/details of Tax/lnterest amount paid in Form DRC-06 within (30) days from the date of the receipt of the notice. And whereas, it is noticed that the Taxpayer has failed to deposit Tax/lnterest amount through DRC-03 or provide any plausible explanation regarding non-deposit....

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....he auditor who has conducted Special Audit under section 66 of GST Act. And whereas, the undersigned with the consider opinion that the observations/facts derived during the course of audit must be confirmed. And whereas, further as per Section 73(7) Notice of tax and interest is to be given while Section73(9) prescribes for imposition of penalty equivalent to 10% of tax or Rs. 1....