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RAJIVE AND COMPANY vs. THE DEPUTY COMMISSIONER (AUDIT) & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Joseph Markos
Abraham Joseph Markos
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

RAJIVE AND COMPANY
Respondent THE DEPUTY COMMISSIONER (AUDIT) & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 11, 2024
Order No.

WP(C) NO. 39222 OF 2024

Citation

2024(12) TAXREPLY 12557
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ORDER

JUDGMENT The challenge raised in this writ petition is against the show cause notices issued under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 (for short, 'GST Act') apart from a final audit report dated 08.07.2024. 2. Petitioner is conducting a jewellery by the name 'Chungath Jwellery' and is an assessee under the GST Act. For the period between 2017-18 to 2021-22, petitioner's establishment was subjected to an audit under Section 65 of the GST Act. The statute prescribes that the audit should be completed within three months from the date of its commencement. The contention raised by the petitioner revolves around the non-compliance with the period stipulated for completing the audit. According to the petitioner, the show cause notices now issued and the final audit report filed based on an audit that was not completed within the time prescribed, has no legal basis and is therefore lia....

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