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TMI Blog2025 (2) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellants: Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the Respondents: Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique, Sr. Adv. Mr. Tanoy Chakraborty Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioners is directed against the order dated January 15, 2025 in W.P.A. 28834 of 2024. In the said writ petition, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted by the assessee on September 30, 2024. Thereafter, a final audit report is drawn dated October 4, 2024 under section 65 (6) of the CGST Act. Though the statutory Form in GST ADT-02, in terms of rule 101 (5) of the CGST Rules do not specifically state that a reply can be filed to the final audit report, such opportunity was granted to the assessee and the assessee filed their reply date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantamount to a proper show-cause notice. 6. It is settled legal proposition that a show-cause notice should be specific as to the role of the assessee and as to what passes in the mind of the adjudicating authority, which, in its prima facie view is against the assessee. If the show-cause notice does not satisfy these conditions, the notice will be termed as 'unspecific' and 'vague' thereby deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority, while issuing show-cause notice to record reasons for its finding. Undoubtedly, this will be a prima facie finding. However, in the instant case, the adjudicating authority, though referred to the reply submitted by the assessee dated October 21, 2024 to the final audit report drawn under section 65 (6) in GST ADT-02, the same has not been dealt with. 10. Therefore, we are of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir reply and thereafter the show-cause notice shall be adjudicated in accordance with law. 12. With the above observations/direction, the appeal and the connected application are disposed of. 13. No costs. 14. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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