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INFINITI RETAIL LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Prakash Shah

Mihir Deshmukh

Rajat Mittal

Res. Counsel

Puneet Yadav

Anurag Ojha

Subham Kumar

Petitioner / Applicant	INFINITI RETAIL LIMITED
Respondent	UNION OF INDIA & OTHERS
Court	Delhi High Court
State	Delhi
Date	Sep 10, 2024
Order No.	W. P. (C) 12459/2024 & CMAPPL. 51863/2024
Citation	2024(9) TAXREPLY 10918
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 01.08.2024 (hereafter the impugned SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 2. The impugned SCN is premised on an audit conducted under Section 65 of the CGST Act and the DGST Act, for the financial year 2017-18 and 2018-19. The notice for conducting the said audit was issued on 22.04.2021 and the petitioner was called upon to produce all documents as mentioned in the notice. The petitioner claims that it had provided all the documents as required by respondent no.5 (The Deputy Commissioner, CGST Audit-II, New Delhi) during the period from 29.03.2022 to 20.04.2022. The petitioner claims that thereafter it was once again called upon to provide further documents, which it submitted by emails dated 06.05.2022 and 10.05.2022.....