2025 (3) TMI 101

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....titioner has approached this Court, challenging Ext.P4 show notice issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner would submit that there were certain audit proceedings initiated against the petitioner and the petitioner had duly replied to all the audit queries. It is submitted that, however, the audit party prepared Ext.P3 audit ....

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....me of adjudication of Ext.P4 show cause notice. It is submitted that the question as to whether there was warrant for initiating proceedings under Section 74 of the CGST/SGST Acts, is also a matter that can be considered by the Adjudicating Authority. It is submitted that no ground has been made out for interference with the show cause notice issued to the petitioner in exercise of the jurisdictio....

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.... Authority will not consider such objections and will proceed to finalize the demand solely on the basis of the findings in the Audit Report. Further, the question as to whether the petitioner is liable to be proceeded against under Section 74 of the CGST/SGST Acts is also a matter that can be considered by the Adjudicating Authority. Accordingly, this writ petition will stand disposed of, direct....