2022 (10) TMI 1063

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....ONDENTS (BY SRI. K.HEMAKUMAR, AGA) O R D E R Heard Sri. K.H.Shivayogi Swamy, learned counsel appearing for the petitioner and Sri. K.Hemakumar, learned AGA appearing for respondents. 2. In this petition, the petitioner has sought for the following reliefs: "(a) Writ of Certiorari or directions in the nature of Certiorari to set aside the impugned Observations issue U/s 65(6) of the KGST Act, ....

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....rtiorari or directions in the nature of Certiorari to quash the impugned Audit Report passed by the 4th respondent u/s 65(6) of the KGST Act, 2017 in Form GST ADT-02 bearing No.T.No.50/2022-23 Ref.No.11765 dated 25.04.2022 vide Annexure "G". (e) Issue writ of Certiorari or directions in the nature of Certiorari to quash the impugned Notice bearing No. ACCT:LGSTO-250/CKM/ASMT-10/T.12/2022-23 date....

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....dents are attempting to proceed further and initiate recovery proceedings against the petitioner who is before this Court by way of present petition. 4. Per Contra, learned AGA appearing for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the show cause notice dated 26.08.2022 issued by the respondents under Section 73(1) of ....

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.... off this petition reserving liberty in favour of the petitioner to submit his reply/response to the aforesaid show cause notice dated 26.08.2022, along with all relevant documents within a period of one month from today. Upon receipt of the said reply/response along with the relevant documents by the petitioner, the concerned respondents shall provide an opportunity of personal hearing to the pet....