Disposed
Infiniti Retail Limited v. Union of India & Ors.
Delhi HCW.P.(C)/12459/2024
Case brief
AI extract
What is this about?
This court observed gaps in the audit process despite the petitioner's claim of full document submission. It directed the adjudicating authority to independently examine the petitioner's responses to the Show Cause Notice rather than implicitly relying on the audit memo.
What did the court decide?
This court directed the adjudicating authority not to implicitly rely on observations in the audit memo or report and to independently examine the petitioner's response to the impugned SCN.