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2022 (7) TMI 185 - HC - GSTRate of GST - execution of certain works contract in favour of one Nirmithi Kendra, Bengaluru Rural District, for which it has received consideration - case of the petitioner is that the Nirmithi Kendra is a Government concern and hence petitioner is liable to pay GST at the rate of 12% on the consideration received - taxable at 12% or 18%? - HELD THAT:- Admittedly, Annexure – C is an audit report issued under Section 65 (6) of the CGST Act. Section 65 of the CGST Act, 2017 deals with Audit by tax authorities - no recovery is contemplated by the authorities. Upon issuance of an audit report under Section 65 (6) of the CGST Act, it requires further adjudication before holding the petitioner liable for the same, which will be done only after hearing the petitioner. Similarly, Annexure – G is an intimation to tax assessee as payable under Section 73 of the CGST Act and the said intimation itself permits the petitioner to show cause its case before the authority and further action will be initiated only after considering the reply of the petitioner if any. Hence, the writ petition filed by the petitioner has to be considered premature. However, taking into consideration that the petitioner was required to submit its reply to Annexure – G by 23.05.2022, the same is hereby extended to 8.07.2022. Petition dismissed.
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