2026 (9) TMI 170

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay H. Bore, Ms. Vidhi Punmiya, Adv. Amiya R. Das and Adv. Tejal P. Kharkar i/b SPCm Legal. For the Respondents: Mr. Ram Ochani a/w. Ms. Sangeeta Yadav. P.C. : 1. Heard learned counsel for the petitioner. 2. It is the submission of learned counsel that an audit was conducted under Section 65 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for short). Based on the audit, with....