2025 (2) TMI 734

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....D HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellants: Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the Respondents: Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique, Sr. Adv. Mr. Tanoy Chakraborty Mr. S. Sanyal.   JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioners is directed against the order dated January 15,....

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....see are entitled to submit their reply to the discrepancy memo, which was submitted by the assessee on September 30, 2024. Thereafter, a final audit report is drawn dated October 4, 2024 under section 65 (6) of the CGST Act. Though the statutory Form in GST ADT-02, in terms of rule 101 (5) of the CGST Rules do not specifically state that a reply can be filed to the final audit report, such opportu....

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.... liability remains as:" What is required to be seen is whether this would tantamount to a proper show-cause notice. 6. It is settled legal proposition that a show-cause notice should be specific as to the role of the assessee and as to what passes in the mind of the adjudicating authority, which, in its prima facie view is against the assessee. If the show-cause notice does not satisfy these co....

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....e assessee has complied with. Therefore, it will be incumbent upon the adjudicating authority, while issuing show-cause notice to record reasons for its finding. Undoubtedly, this will be a prima facie finding. However, in the instant case, the adjudicating authority, though referred to the reply submitted by the assessee dated October 21, 2024 to the final audit report drawn under section 65 (6) ....