2023 (7) TMI 1097

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..... f provisions of Sections 61 and 65 of the CGST Act - HELD THAT:- The impugned proceedings need not be interfered at this stage and the issues involved can be decided only after affidavit to be filed by the respondents. Respondents are directed to file affidavit-in-opposition within four weeks. Petitioner to file reply thereto, if any, within two weeks thereafter - List this matter for final he .....

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..... ovisions of Sections 61 and 65 of the CGST Act. Ms. Kundalia, learned Advocate opposing the writ petition submits that the impugned proceeding has been initiated on the basis of certain irregularities found after the audit report. Considering the facts and circumstances of the case I am not inclined to interfere with the impugned proceedings at this stage and the issues involved can be decid .....

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