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MAYA PRADEEP KUMAR vs. AUDIT OFFICER AND DEPUTY COMMISSIONER (AUDIT) , KOTTAYAM
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
K. Krishna
Achyuth Menon
Nirmal Krishnan
Res. Counsel
Jasmin M.m

Petitioner / Applicant

MAYA PRADEEP KUMAR

Respondent AUDIT OFFICER AND DEPUTY COMMISSIONER (AUDIT) , KOTTAYAM
Court Kerala High Court
State

Kerala

Date Oct 7, 2024
Order No.

WP(C) NO. 33107 OF 2024

Citation

2024(10) TAXREPLY 12562
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ORDER

JUDGMENT Petitioner has approached this Court, challenging Ext.P4 show notice issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner would submit that there were certain audit proceedings initiated against the petitioner and the petitioner had duly replied to all the audit queries. It is submitted that, however, the audit party prepared Ext.P3 audit report, totally ignoring the contentions taken by the petitioner in the replies submitted to the notices issued by the Audit Wing. It is submitted that, on account of the findings in Ext.P3 Audit Report, Ext.P4 show cause notice has been issued to the petitioner under Section 74 of the CGST/SGST Acts. It is contended that, at any rate, there is no cause of action to issue a show cause notice under Section 74 of the CGST/SGST Acts . 3. Learned Government Pleader submits that the matter is at the stage of show cause notice and all the contentions taken by the petitioner ....

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