Bedi And Bedi Associates Vs Commissioner of CGST Delhi Audit-1
Date: November 20, 2023
Subject Matter
Audit: Corrigendums and the SCN are not liable to be set aside on the basis of lack of approval by the Monitoring Committee
Summary
The petitioner availed of exemption from payment of GST for outward supplies made to a Polytechnic (Vocational Institution) in accordance with a specific notification. However, the authorities issued Final Audit observations indicating that the petit…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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 Respondent No 2; (b) quash and set aside Corrigendum dated 28.08.2023 TO DRC – 01A dated 04.07.2023 as issued by Respondent No 2; (c) quash and set aside Show Ca…