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2023 (5) TMI 847 - KARNATAKA HIGH COURTValidity of audit report under Section 65[6] of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 - consequential direction to the third respondent to readjudicate after extending a reasonable opportunity in terms of SCN issued under Section 65[5] of the KGST/CGST Act - HELD THAT:- If the petitioner has furnished books of accounts in the month of March 2022 and the final endorsement is issued on 13.10.2022, and if it is undisputed that Notice under Section 65[5] of the KGST/CGST Act is served on the petitioner only on 23.12.2022, this Court must opine that the impugned audit report cannot be said to be after a reasonable opportunity. Therefore, this Court must interfere with the impugned order. At this stage, when queried, Sri. K M Shivayogiswamy submits that the petitioner would respond to the Show Cause Notice dated 09.12.2022 within two weeks from the date of receipt of a certified copy of this order. The petition is allowed-in-part.
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