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YADUKA AGROTECH PRIVATE LIMITED vs. COMMISSIONER OF CGST & OTHERS
(Supreme Court)

Hon'ble Judges:

SURYA KANT
J.B. PARDIWALA
Pet. Counsel
Abhimanyu Bhandari
Rooh­e­hina Dua
Mansi Gupta
Res. Counsel
---

Petitioner / Applicant

YADUKA AGROTECH PRIVATE LIMITED
Respondent COMMISSIONER OF CGST & OTHERS
Court

SC (Supreme Court)

Date Oct 31, 2022
Order No.

Petition for Special Leave to Appeal (C) No.18357/2022

Citation

2022(10) TAXREPLY 12027
Original Order
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ORDER

ORDER Heard learned counsel appearing for the petitioner and perused the material available on record. 2.  Application seeking exemption from filing certified copy of the impugned Order is allowed. 3.  In view of the categorical directions issued by the High Court, to the effect that the show cause notice dated 11-10-2021 shall be read as “additional information in addition to the audit observation dated 01-10-2021”, with a further direction to the Assessing Officer that the petitioner - Assessee shall be accorded personal hearing and the matter shall be discussed at length, we are satisfied that there is a substantial compliance to the principle of natural justice and the petitioner has sufficient opportunities to satisfy the Authorities that there is no reason to proceed against it  on  the  basis of  show cause  notice,  which was issued without pre-consultation process. 4.  With the above observations, the ....

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