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TMI Blog2023 (11) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... Paresh Bhaguna, Ms. Manisha Saroha, Mr. Nikhil Beniwal and Mr. Navish Bhati, Advs. For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Adv. VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, praying as under: "(a) quash and set aside Corrigendum dated 25.08.2023 to ADT-02 dated 07.06.2023 as issued by Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was claimed as well as the details of the outward supplies. 4. The petitioner responded to the said letter on 09.03.2023. 5. Thereafter, on 07.06.2023, Final Audit observations (ADT-02) was issued by the respondents. The gist of the observations indicates that the concerned authority was of the view that the petitioner was not entitled to exemption under the Notification No. 12/2017. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption along with interest and penalty. 8. The petitioner has not responded to the impugned SCN as yet, but has approached this Court impugning the impugned corrigendums dated 25.08.2023 and 28.08.2023 as well as the impugned SCN. 9. The present petition is premised on the basis that the impugned corrigendums were not approved by the Monitoring Committee. 10. A plain reading of the final audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corrigendums were not approved by the Monitoring Committee. He submits that the impugned corrigendums were placed before the Monitoring Committee at a meeting held on 17.08.2023 and were specifically approved. 13. In view of the above, the premise on which the present petition is founded, does not hold good. 14. The petition is, accordingly, dismissed. All pending applications are also disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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