Held - It may be noted that the communication dated 10.05.2023 was issued by the Anti-Evasion Department of the GST fo.....

Held - Along with the reply filed by respondent No.1 they have placed on record letter dated 02.02.2023, Annexure R1/1. 

In the afore-sa.....

Held - There is no material shown to exist that any earlier audit had been permitted or directed under Section 65 of the Act and insofar as plain r.....

Held - The preliminary proceedings could not have been initiated by the second respondent when proceeding initiated by the first respondent for the.....

Held - Considering the submissions of both the sides and also noticing the issue raised before this Court, we are of the opinion that mere ground o.....

Held - The respondents have also stated in their written instructions that once a detailed reply is sent by the petitioner stating their objections.....