TMI Blog2022 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... mithi 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 audi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 24-6-2022 - HON BLE MR. JUSTICE M.I.ARUN Petitioner (By Sri. K.M. Shivayogiswamy, ADV.) Respondents (By Sri. K. Hema Kumar, AGA) O R D E R The petitioner is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act for short). In the course of its business, the petitioner is said to have executed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition) wherein, it has been observed as hereunder:- You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by 23.05.2022 failing which Show Cause Notice will be issued under section S73. In case you wish to file any submissions against the above ascertainment, the same may be furnished by 23.05.2022 in Part B of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause to the said notice and if adequate reasons are show caused, the same shall be considered in accordance with law and only thereafter, a decision will be taken regarding the tax liability of the petitioner and that the instant writ petition is premature and prays for dismissal of the same. 5. Admittedly, Annexure C is an audit report issued under Section 65 (6) of the CGST Act. Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Reserving the said liberty to the petitioner, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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