2025 (4) TMI 554

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....of 2023 And W. M. P. Nos. 30978 & 6677 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner in both petitions : Mr. Raghav Rajeev For the Respondent in both petitions : Mr. Sai Srujan Tayi, SPC, & Ms.Pooja Jain, JPC COMMON ORDER These writ petitions have been filed against the impugned show cause notice dated 19.09.2023 and the impugned Audit Report dated ....

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.... was issued by the respondent in violation of principles of natural justice. Hence, he requests this Court to quash both the aforesaid Audit Report and show cause notice. 3. In reply, the learned Senior Panel counsel appearing for the respondent would submit that in this case, the replies filed by the petitioner were liable to be rejected. Hence, he would suggest that if there is any grievance,....

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....the draft Audit Report. 6. In view of the above, it is clear that the reply was not filed by the petitioner before preparing the draft Audit Report. However, it is not that the petitioner had once for all lost his opportunity of filing their reply. As suggested by the learned Senior Panel counsel, the petitioner can very well address all his grievances by way of filing a reply to the impugned s....