2022 (7) TMI 185

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....spondents (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 certain works contract in favour of one Nirmithi Kendra, Bengaluru Rural District, for which it has received conside....

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....tained 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 this Form." Aggrieved by the same, the instant writ petition is filed. 3. It is contended on behalf of the petitioner that a....

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.... 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. Section 65 of the CGST Act, 2017 deals with Audit by tax authorities. 6. Section 65 (6) of the CGST Act, 2017 reads as under:- "65 (6) O....