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2023 (5) TMI 847
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....K., AGA FOR R1 TO R3 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 dat....
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..... 3. Sri K Hemakumar, the learned Additional Government Advocate, drawing the attention of this Court to the observation in the impugned audit report, submits that though the opportunity is extended to the petitioner to respond to the observations on 09.12.2022, the petitioner has not filed response and therefore the petitioner cannot complain of lack of opportunity. However, Sri. K Hemakumar i....