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TINTON RIVER PALMS vs. STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD, J.
Pet. Counsel
K. M. Shivayogi Swamy
Res. Counsel
Hema Kumar. K

Petitioner / Applicant

TINTON RIVER PALMS

Respondent STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Jan 30, 2023
Order No.

WRIT PETITION NO. 1937 OF 2023 (T-RES)

Citation

2023(1) TAXREPLY 7371

Original Order
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ORDER

ORDER The petitioner has impugned the audit report dated 31.12.2013 under Section 65[6] of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 [for short, ‘KGST/CGST Act’] as per Annexure-E, and for consequential direction to the third respondent to readjudicate after extending a reasonable opportunity in terms of Show Cause Notice dated 09.12.2022 [Annexure-D] issued under Section 65[5] of the KGST/CGST Act. Sri. K M Shivayogiswamy, the learned counsel for the petitioner, and Sri. K Hemakumar, the learned Additional Government Advocate, who accepts notice for the respondents, are heard for final disposal in view of the narrow canvass of the petitioner’s grievance. 2. Sri K M Shivayogiswamy submits that the petitioner is extended with opportunity to file books of accounts and the last of the endorsement in that regard is issued on 13.10.2022. The third respondent has issued Notice under Section 65[5] of the KGST/CGST Act ....

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