  It is discussed from theoretical viewpoint why the aspects of enhancements in
the A-coefficient in the resistivity\cite{Knafo}and the Sommerfeld constant
\gamma \cite{AtsushiMiyake,Imajo} observed in UTe2 around the metamagnetic
transition at H=H_m are so different. In particular, the discussions are
focused on the reason why the H dependence of the A-coefficient reported in
Ref.\citen{Knafo} and \gamma reported in Ref.\citen{AtsushiMiyake}is almost
symmetric around H=H_{\rm m}, while \gamma(H) at H\gsim H_m, reported in
Ref.\citen{Imajo}, is considerably suppressed compared to that at H\lsim H_m. A
key point to solve this seeming paradox is to take properly into account the
difference in time scales of probes used in those measurements of pulsed
magnetic field method with different time scales. Another crucial effect is the
time dependent non-uniform magnetic fluctuations remaining in a certain period
of time after the first-order metamagnetic transition has occurred. Indeed, the
time scales of former measurements in Refs.\citen{Knafo,AtsushiMiyake} are far
shorter than that of the latter one in Ref.\citen{Imajo}, which can solve the
above paradox.
