DHRUV MEDICOS PVT LTD v. DEPUTY COMMISSIONER, CENTRAL GST CIRCLE 5, AUDIT-I, DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DHRUV MEDICOS PVT LTD
v.
DEPUTY COMMISSIONER, CENTRAL GST CIRCLE 5, AUDIT-I, DELHI & ORS.
W.P.(C) 10213/2025 & CM APPL. 42602/2025 dated 24.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 101
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
GST audit – Interpretation of Rule 101(4) – Requirement to consider reply before finalising audit findings – Petitioner challenged SCN alleging violation of Rule 101(4) CGST Rules – Petitioner seeks basis of Audit memo and computations in memo – Audit report finalised before consideration of petitioner detailed reply – Court noted Rule 101(4) uses “shall” for considering reply before finalising audit findings, indicating mandatory consideration if reply furnished – Held: Proceedings under SCN stayed – Payment under protest to be retained in fixed deposit – Matter posted for further hearing.
Represented By:
Counsel for the Petitioner: Preetam Singh, Adv.
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