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B. M. SHYAM PRASAD
Tinton River Palms – Appellant
Versus
State of Karnataka – Respondent
ORDER :
1. 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 re-adjudicate 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 on 09.12.2022 and this Notice is received by the petitioner only on 23.12.2022. The third respondent, within seven days there from without reasonable opportunity, has passed the impugned Audit report.
3. Sri K Hemakumar, the
The audit report's delay does not invalidate show cause notices under the CGST Act if they comply with statutory provisions, as the audit serves merely as additional material for initiating action.
The commencement of audit under the GST Act is defined by the date documents are made available, and the audit must be completed within three months from that date.
The jurisdiction of CAG is limited to government departments, and show cause notices based on its audit findings are valid unless issued improperly.
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