The petitioner has prayed for quashing of the show cause notice dated 30-06-2021, issued by the respondent no.3 and has also prayed for a direction for conducting appropriate enquiry against the concern officer, who bypassing the law just to obtain undue benefits from the petitioner has issued the impugned notice. He has also prayed for quashing of the audit report dated 13-04-2021 (Annexure P-6) under Section 65(6) of GST Act read with Rule 101(5) of CGST Rules prepared by the respondent no.1.

Learned counsel for the petitioner submits that he has already filed reply to the show cause notice and the competent authority is seized with the matter.

Considering the fact that the petitioner has already filed reply to the show cause notice, which has been impugned in the present petition, we are not inclined to entertain the petition at this stage against the show cause notice. However, we deem it proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law.

With the aforesaid, the writ petition is disposed of.