2023 (9) TMI 229

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..... Hema Kumar, Aga ORDER The petitioner has challenged the validity of the Audit Observations at Annexure-'A' dated 24.05.2022, Audit Observations-2 at Annexure-'B' dated 27.06.2022 as well as the Audit Report at Annexure-'C' dated 16.08.2022 passed by respondent No.4 and the Show Cause Notice at Annexure-'D' dated 13.10.2022 issued by respondent No.3. The petition .....

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..... the Show Cause Notice.   4. Sri K. Hema Kumar learned Additional Government Advocate appearing for the Revenue submits that the Show Cause Notice makes appropriate reference to the Audit Report under Section 65(6) of KGST and CGST Act, 2017 and also the Intimation of Tax ascertained found at Reference No.4 in the Show Cause Notice at Annexure-'D' and the reply of the petitioner 17.09 .....

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..... order.   6. It is noticed rightly that the petitioner's reply has adverted to only certain aspects and not to the entirety of the observations made in the Audit Report and accordingly, the contention of the petitioner that Show Cause Notice at Annexure-'D' by itself does not contain all the grounds, requires acceptance, in the facts of the present case.  7. In light of the .....

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