Pratibha-Mosinzhstroi Consortium vs Commissioner Of Cgst on 15 September, 2022
(ii) Secondly, although inspection of PIL's premises was carried out on
05.07.2021, it did not find mention in the SCN dated 08.07.2021. Besides
this, no notice of physical inspection was given. The concerned authority,
having exercised this option under Rule 25 of the CGST Rules, 2017, it had
to give notice. [See judgement dated 26.04.2022, passed in W.P (C)
8451/2021, titled Micro Focus Software Solutions India Pvt Ltd. vs. Union
of India & Anr; judgement dated 26.08.2022, passed in W.P (C)
10408/2022, titled Curil Tradex Pvt. Ltd. vs The Commissioner, Delhi
Signature Not Verified
Digitally Signed By:ATUL W.P.(C)No.7289/2022 Page 7 of 9
JAIN
Signing Date:19.09.2022
16:18:57
Goods and Service Tax & Anr.]