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2023 (9) TMI 229 - KARNATAKA HIGH COURTValidity of adjudication order confirming demand of GST with interest and penalty - Cryptic SCN - validity of Audit Observations - sufficient opportunity of hearing not provided to the petitioner - principles of natural justice - HELD THAT:- This Court finds that it would be appropriate if the observations in the Audit Report and the intimation given by the Department be read as part and parcel of the Show Cause Notice and while observing so, the petitioner would be at liberty to make out a fresh reply in light of the observations made, thereby the Show Cause Notice at Annexure-'D' dated 13.10.2022 is now deemed to include the observations in the Audit Report as well as the Intimation of Tax ascertained at Reference-4 and such reply to the Show Cause Notice to be made out by the petitioner within four weeks from the date of receipt of Certified Copy of today's order. It is noticed rightly that the petitioner's reply has adverted to only certain aspects and not to the entirety of the observations made in the Audit Report and accordingly, the contention of the petitioner that Show Cause Notice at Annexure-'D' by itself does not contain all the grounds, requires acceptance, in the facts of the present case. The matter is remitted back to the Authority - Petition allowed by way of remand.
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