2026 (9) TMI 535

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....he Respondent - State: Mr. Kedar Dighe, AGP. P.C. : 1. Heard learned Counsel for the Petitioner. 2. The Petitioner is challenging the Adjudication Order for the period 1st April, 2020 to 31st March, 2021 dated 24th February, 2025 passed by Respondent No. 3. The proceedings of audit initiated under Section 61 of the Central Goods and Services Tax Act, 2017 by issuance of notice dated 24th ....

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.... January, 2025 and requested for adjournment. The next date of hearing was fixed as 21st January, 2025. 3. According to learned Counsel for the Petitioner no hearing took place on 21st January, 2025 and the matter was adjourned. According to learned Counsel for the Petitioner the officer concerned was unavailable and it was informed that they will intimate the next date of hearing. It was indic....

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....is further submitted that it is upon considering the submissions, the impugned order was passed. 6. We find that though learned Counsel for the Petitioner raised a contention that the Petitioner is in SEZ and therefore the Adjudicating Authority should have granted the benefit of exemption notification applicable to SEZ, such contention taken in the reply to the Show Cause Notice has not at all....