(Surya Kant and J.B. Pardiwala, JJ.)
Petition for Special Leave to Appeal (C) No. 18357/2022, decided on October 31, 2022
Yaduka Agrotech Private Limited ____________________ Petitioner;
v.
Commissioner of CGST and Others _________________ Respondent(s).
(IA No. 156816/2022-Exemption From Filing C/C of the Impugned Judgment)
Petition for Special Leave to Appeal (C) No. 18357/2022; FMA No. 461/2022; and IA No. 156816/2022
The Order of the court was delivered by
Order
1. 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 Special Leave Petition is disposed of.
5. All legal grounds, including limitation, may be raised by the petitioner, which shall be considered by the Competent Authority viz. Assessing Officer, on its own merits and in accordance with the law.
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