2025 (7) TMI 467

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.... Vats, Advocate for UOI/ R-1 Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. for R - 2 ORDER 1. This hearing has been done through hybrid mode. CM APPL. 38299/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 8967/2025 & CMAPPL. 38298/2025 (for stay) 3. The present petition has been filed by the Petitioner - HYT Engineering Company Pri....

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....seven days times was given for filing of a reply. The said letter was sent by e-mail on 21st May, 2025 to the Petitioner. However, no reply was filed by the Petitioner resulting in the ADT- 04 being issued, calling upon the Petitioner to discharge its statutory liability. Mr. Raichandani submits that such a special audit is not permissible as per Section 66 of Central Goods and Services Tax Act, 2....